id	sid	tid	token	lemma	pos
gujaf-314	1	1	microsoft	microsoft	PROPN
gujaf-314	1	2	word	word	NOUN
gujaf-314	1	3	final	final	ADJ
gujaf-314	1	4	final	final	ADJ
gujaf-314	1	5	to	to	ADP
gujaf-314	1	6	yahison	yahison	NOUN
gujaf-314	1	7	press	press	NOUN
gujaf-314	1	8	gujaf	gujaf	NOUN
gujaf-314	1	9	vol	vol	NOUN
gujaf-314	1	10	5	5	NUM
gujaf-314	1	11	issue	issue	NOUN
gujaf-314	1	12	2	2	NUM
gujaf-314	1	13	october	october	NOUN
gujaf-314	1	14	to	to	PART
gujaf-314	1	15	profffff	profffff	PROPN
gujaf-314	1	16	(	(	PUNCT
gujaf-314	1	17	repaired	repair	VERB
gujaf-314	1	18	)	)	PUNCT
gujaf-314	1	19	gusau	gusau	ADJ
gujaf-314	1	20	journal	journal	NOUN
gujaf-314	1	21	of	of	ADP
gujaf-314	1	22	accounting	accounting	NOUN
gujaf-314	1	23	and	and	CCONJ
gujaf-314	1	24	finance	finance	NOUN
gujaf-314	1	25	,	,	PUNCT
gujaf-314	1	26	vol	vol	NOUN
gujaf-314	1	27	.	.	PROPN
gujaf-314	1	28	5	5	NUM
gujaf-314	1	29	,	,	PUNCT
gujaf-314	1	30	issue	issue	NOUN
gujaf-314	1	31	2	2	NUM
gujaf-314	1	32	,	,	PUNCT
gujaf-314	1	33	october	october	PROPN
gujaf-314	1	34	,	,	PUNCT
gujaf-314	1	35	2024	2024	NUM
gujaf-314	1	36	i	i	PRON
gujaf-314	1	37	gusau	gusau	PROPN
gujaf-314	1	38	journal	journal	NOUN
gujaf-314	1	39	of	of	ADP
gujaf-314	1	40	accounting	accounting	NOUN
gujaf-314	1	41	and	and	CCONJ
gujaf-314	1	42	finance	finance	NOUN
gujaf-314	1	43	(	(	PUNCT
gujaf-314	1	44	gujaf	gujaf	NOUN
gujaf-314	1	45	)	)	PUNCT
gujaf-314	1	46	vol	vol	NOUN
gujaf-314	1	47	.	.	NOUN
gujaf-314	1	48	5	5	NUM
gujaf-314	1	49	issue	issue	NOUN
gujaf-314	1	50	2	2	NUM
gujaf-314	1	51	,	,	PUNCT
gujaf-314	1	52	october	october	PROPN
gujaf-314	1	53	,	,	PUNCT
gujaf-314	1	54	2024	2024	NUM
gujaf-314	1	55	issn	issn	X
gujaf-314	1	56	:	:	PUNCT
gujaf-314	1	57	2756	2756	NUM
gujaf-314	1	58	-	-	PUNCT
gujaf-314	1	59	665x	665x	NOUN
gujaf-314	1	60	a	a	DET
gujaf-314	1	61	publication	publication	NOUN
gujaf-314	1	62	of	of	ADP
gujaf-314	1	63	department	department	NOUN
gujaf-314	1	64	of	of	ADP
gujaf-314	1	65	accounting	accounting	NOUN
gujaf-314	1	66	and	and	CCONJ
gujaf-314	1	67	finance	finance	NOUN
gujaf-314	1	68	,	,	PUNCT
gujaf-314	1	69	faculty	faculty	NOUN
gujaf-314	1	70	of	of	ADP
gujaf-314	1	71	management	management	NOUN
gujaf-314	1	72	and	and	CCONJ
gujaf-314	1	73	social	social	ADJ
gujaf-314	1	74	sciences	science	NOUN
gujaf-314	1	75	,	,	PUNCT
gujaf-314	1	76	federal	federal	ADJ
gujaf-314	1	77	university	university	NOUN
gujaf-314	1	78	gusau	gusau	NOUN
gujaf-314	1	79	,	,	PUNCT
gujaf-314	1	80	zamfara	zamfara	PROPN
gujaf-314	1	81	state	state	PROPN
gujaf-314	1	82	-nigeria	-nigeria	PROPN
gujaf-314	1	83	gusau	gusau	ADJ
gujaf-314	1	84	journal	journal	NOUN
gujaf-314	1	85	of	of	ADP
gujaf-314	1	86	accounting	accounting	NOUN
gujaf-314	1	87	and	and	CCONJ
gujaf-314	1	88	finance	finance	NOUN
gujaf-314	1	89	,	,	PUNCT
gujaf-314	1	90	vol	vol	NOUN
gujaf-314	1	91	.	.	PROPN
gujaf-314	1	92	5	5	NUM
gujaf-314	1	93	,	,	PUNCT
gujaf-314	1	94	issue	issue	NOUN
gujaf-314	1	95	2	2	NUM
gujaf-314	1	96	,	,	PUNCT
gujaf-314	1	97	october	october	PROPN
gujaf-314	1	98	,	,	PUNCT
gujaf-314	1	99	2024	2024	NUM
gujaf-314	1	100	ii	ii	NUM
gujaf-314	1	101	©	©	PROPN
gujaf-314	1	102	department	department	PROPN
gujaf-314	1	103	of	of	ADP
gujaf-314	1	104	accounting	accounting	NOUN
gujaf-314	1	105	and	and	CCONJ
gujaf-314	1	106	finance	finance	NOUN
gujaf-314	1	107	vol	vol	NOUN
gujaf-314	1	108	.	.	PUNCT
gujaf-314	2	1	5	5	NUM
gujaf-314	2	2	issue	issue	NOUN
gujaf-314	2	3	2	2	NUM
gujaf-314	2	4	october	october	PROPN
gujaf-314	2	5	,	,	PUNCT
gujaf-314	2	6	2024	2024	NUM
gujaf-314	2	7	issn	issn	X
gujaf-314	2	8	:	:	PUNCT
gujaf-314	2	9	2756	2756	NUM
gujaf-314	2	10	-	-	PUNCT
gujaf-314	2	11	665x	665x	NOUN
gujaf-314	2	12	a	a	DET
gujaf-314	2	13	publication	publication	NOUN
gujaf-314	2	14	of	of	ADP
gujaf-314	2	15	department	department	NOUN
gujaf-314	2	16	of	of	ADP
gujaf-314	2	17	accounting	accounting	NOUN
gujaf-314	2	18	and	and	CCONJ
gujaf-314	2	19	finance	finance	NOUN
gujaf-314	2	20	,	,	PUNCT
gujaf-314	2	21	faculty	faculty	NOUN
gujaf-314	2	22	of	of	ADP
gujaf-314	2	23	management	management	NOUN
gujaf-314	2	24	and	and	CCONJ
gujaf-314	2	25	social	social	ADJ
gujaf-314	2	26	sciences	science	NOUN
gujaf-314	2	27	,	,	PUNCT
gujaf-314	2	28	federal	federal	ADJ
gujaf-314	2	29	university	university	NOUN
gujaf-314	2	30	gusau	gusau	NOUN
gujaf-314	2	31	,	,	PUNCT
gujaf-314	2	32	zamfara	zamfara	PROPN
gujaf-314	2	33	state	state	NOUN
gujaf-314	2	34	-nigeria	-nigeria	PROPN
gujaf-314	2	35	all	all	DET
gujaf-314	2	36	rights	right	NOUN
gujaf-314	2	37	reserved	reserve	VERB
gujaf-314	2	38	except	except	SCONJ
gujaf-314	2	39	for	for	ADP
gujaf-314	2	40	academic	academic	ADJ
gujaf-314	2	41	purposes	purpose	NOUN
gujaf-314	2	42	no	no	DET
gujaf-314	2	43	part	part	NOUN
gujaf-314	2	44	or	or	CCONJ
gujaf-314	2	45	whole	whole	NOUN
gujaf-314	2	46	of	of	ADP
gujaf-314	2	47	this	this	DET
gujaf-314	2	48	publication	publication	NOUN
gujaf-314	2	49	is	be	AUX
gujaf-314	2	50	allowed	allow	VERB
gujaf-314	2	51	to	to	PART
gujaf-314	2	52	be	be	AUX
gujaf-314	2	53	reproduced	reproduce	VERB
gujaf-314	2	54	,	,	PUNCT
gujaf-314	2	55	stored	store	VERB
gujaf-314	2	56	in	in	ADP
gujaf-314	2	57	a	a	DET
gujaf-314	2	58	retrieval	retrieval	NOUN
gujaf-314	2	59	system	system	NOUN
gujaf-314	2	60	or	or	CCONJ
gujaf-314	2	61	transmitted	transmit	VERB
gujaf-314	2	62	in	in	ADP
gujaf-314	2	63	any	any	DET
gujaf-314	2	64	form	form	NOUN
gujaf-314	2	65	or	or	CCONJ
gujaf-314	2	66	by	by	ADP
gujaf-314	2	67	any	any	DET
gujaf-314	2	68	means	mean	NOUN
gujaf-314	2	69	be	be	AUX
gujaf-314	2	70	it	it	PRON
gujaf-314	2	71	mechanical	mechanical	ADJ
gujaf-314	2	72	,	,	PUNCT
gujaf-314	2	73	electrical	electrical	ADJ
gujaf-314	2	74	,	,	PUNCT
gujaf-314	2	75	photocopying	photocopying	NOUN
gujaf-314	2	76	,	,	PUNCT
gujaf-314	2	77	recording	recording	NOUN
gujaf-314	2	78	or	or	CCONJ
gujaf-314	2	79	otherwise	otherwise	ADV
gujaf-314	2	80	,	,	PUNCT
gujaf-314	2	81	without	without	ADP
gujaf-314	2	82	prior	prior	ADJ
gujaf-314	2	83	permission	permission	NOUN
gujaf-314	2	84	of	of	ADP
gujaf-314	2	85	the	the	DET
gujaf-314	2	86	copyright	copyright	NOUN
gujaf-314	2	87	owner	owner	NOUN
gujaf-314	2	88	.	.	PUNCT
gujaf-314	3	1	published	publish	VERB
gujaf-314	3	2	and	and	CCONJ
gujaf-314	3	3	printed	print	VERB
gujaf-314	3	4	by	by	ADP
gujaf-314	3	5	:	:	PUNCT
gujaf-314	3	6	ahmadu	ahmadu	PROPN
gujaf-314	3	7	bello	bello	PROPN
gujaf-314	3	8	university	university	PROPN
gujaf-314	3	9	press	press	NOUN
gujaf-314	3	10	limited	limit	VERB
gujaf-314	3	11	,	,	PUNCT
gujaf-314	3	12	zaria	zaria	PROPN
gujaf-314	3	13	kaduna	kaduna	PROPN
gujaf-314	3	14	state	state	PROPN
gujaf-314	3	15	,	,	PUNCT
gujaf-314	3	16	nigeria	nigeria	PROPN
gujaf-314	3	17	.	.	PUNCT
gujaf-314	4	1	tel	tel	ADP
gujaf-314	4	2	:	:	PUNCT
gujaf-314	4	3	08065949711	08065949711	NUM
gujaf-314	4	4	,	,	PUNCT
gujaf-314	4	5	069	069	NUM
gujaf-314	4	6	-	-	SYM
gujaf-314	4	7	879121	879121	NUM
gujaf-314	4	8	e	e	NOUN
gujaf-314	4	9	-	-	NOUN
gujaf-314	4	10	mail	mail	NOUN
gujaf-314	4	11	:	:	PUNCT
gujaf-314	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-314	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-314	5	1	website	website	NOUN
gujaf-314	5	2	:	:	PUNCT
gujaf-314	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-314	5	4	gusau	gusau	ADJ
gujaf-314	5	5	journal	journal	NOUN
gujaf-314	5	6	of	of	ADP
gujaf-314	5	7	accounting	accounting	NOUN
gujaf-314	5	8	and	and	CCONJ
gujaf-314	5	9	finance	finance	NOUN
gujaf-314	5	10	,	,	PUNCT
gujaf-314	5	11	vol	vol	NOUN
gujaf-314	5	12	.	.	PROPN
gujaf-314	5	13	5	5	NUM
gujaf-314	5	14	,	,	PUNCT
gujaf-314	5	15	issue	issue	NOUN
gujaf-314	5	16	2	2	NUM
gujaf-314	5	17	,	,	PUNCT
gujaf-314	5	18	october	october	PROPN
gujaf-314	5	19	,	,	PUNCT
gujaf-314	5	20	2024	2024	NUM
gujaf-314	5	21	iii	iii	NUM
gujaf-314	5	22	editorial	editorial	PROPN
gujaf-314	5	23	board	board	NOUN
gujaf-314	5	24	editor	editor	NOUN
gujaf-314	5	25	-	-	PUNCT
gujaf-314	5	26	in	in	ADP
gujaf-314	5	27	-	-	PUNCT
gujaf-314	5	28	chief	chief	NOUN
gujaf-314	5	29	:	:	PUNCT
gujaf-314	5	30	prof	prof	PROPN
gujaf-314	5	31	.	.	PUNCT
gujaf-314	5	32	shehu	shehu	PROPN
gujaf-314	5	33	usman	usman	PROPN
gujaf-314	5	34	hassan	hassan	PROPN
gujaf-314	5	35	department	department	PROPN
gujaf-314	5	36	of	of	ADP
gujaf-314	5	37	accounting	accounting	PROPN
gujaf-314	5	38	,	,	PUNCT
gujaf-314	5	39	federal	federal	ADJ
gujaf-314	5	40	university	university	PROPN
gujaf-314	5	41	of	of	ADP
gujaf-314	5	42	kashere	kashere	PROPN
gujaf-314	5	43	,	,	PUNCT
gujaf-314	5	44	gombe	gombe	ADJ
gujaf-314	5	45	state	state	NOUN
gujaf-314	5	46	.	.	PUNCT
gujaf-314	6	1	associate	associate	NOUN
gujaf-314	6	2	editor	editor	NOUN
gujaf-314	6	3	:	:	PUNCT
gujaf-314	6	4	dr	dr	PROPN
gujaf-314	6	5	.	.	PROPN
gujaf-314	6	6	muhammad	muhammad	PROPN
gujaf-314	6	7	mustapha	mustapha	PROPN
gujaf-314	6	8	bagudo	bagudo	PROPN
gujaf-314	6	9	department	department	PROPN
gujaf-314	6	10	of	of	ADP
gujaf-314	6	11	accounting	accounting	PROPN
gujaf-314	6	12	,	,	PUNCT
gujaf-314	6	13	ahmadu	ahmadu	PROPN
gujaf-314	6	14	bello	bello	PROPN
gujaf-314	6	15	university	university	PROPN
gujaf-314	6	16	zaria	zaria	PROPN
gujaf-314	6	17	,	,	PUNCT
gujaf-314	6	18	kaduna	kaduna	PROPN
gujaf-314	6	19	state	state	PROPN
gujaf-314	6	20	.	.	PUNCT
gujaf-314	7	1	managing	manage	VERB
gujaf-314	7	2	editor	editor	NOUN
gujaf-314	7	3	:	:	PUNCT
gujaf-314	7	4	dr	dr	PROPN
gujaf-314	7	5	.	.	PROPN
gujaf-314	7	6	umar	umar	PROPN
gujaf-314	7	7	farouk	farouk	PROPN
gujaf-314	7	8	abdulkarim	abdulkarim	PROPN
gujaf-314	7	9	department	department	PROPN
gujaf-314	7	10	of	of	ADP
gujaf-314	7	11	accounting	accounting	NOUN
gujaf-314	7	12	and	and	CCONJ
gujaf-314	7	13	finance	finance	NOUN
gujaf-314	7	14	,	,	PUNCT
gujaf-314	7	15	federal	federal	ADJ
gujaf-314	7	16	university	university	NOUN
gujaf-314	7	17	gusau	gusau	PROPN
gujaf-314	7	18	,	,	PUNCT
gujaf-314	7	19	zamfara	zamfara	PROPN
gujaf-314	7	20	state	state	PROPN
gujaf-314	7	21	.	.	PUNCT
gujaf-314	8	1	editorial	editorial	PROPN
gujaf-314	8	2	board	board	NOUN
gujaf-314	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-314	8	4	modu	modu	PROPN
gujaf-314	8	5	kumshe	kumshe	PROPN
gujaf-314	8	6	department	department	PROPN
gujaf-314	8	7	of	of	ADP
gujaf-314	8	8	accounting	accounting	PROPN
gujaf-314	8	9	,	,	PUNCT
gujaf-314	8	10	university	university	NOUN
gujaf-314	8	11	of	of	ADP
gujaf-314	8	12	maiduguri	maiduguri	PROPN
gujaf-314	8	13	,	,	PUNCT
gujaf-314	8	14	borno	borno	PROPN
gujaf-314	8	15	state	state	PROPN
gujaf-314	8	16	.	.	PUNCT
gujaf-314	9	1	prof	prof	PROPN
gujaf-314	9	2	ugochukwu	ugochukwu	PROPN
gujaf-314	9	3	c.	c.	PROPN
gujaf-314	9	4	nzewi	nzewi	VERB
gujaf-314	9	5	department	department	PROPN
gujaf-314	9	6	of	of	ADP
gujaf-314	9	7	accounting	accounting	PROPN
gujaf-314	9	8	,	,	PUNCT
gujaf-314	9	9	paul	paul	PROPN
gujaf-314	9	10	university	university	PROPN
gujaf-314	9	11	awka	awka	NOUN
gujaf-314	9	12	,	,	PUNCT
gujaf-314	9	13	anambra	anambra	PROPN
gujaf-314	9	14	state	state	PROPN
gujaf-314	9	15	.	.	PUNCT
gujaf-314	10	1	prof	prof	PROPN
gujaf-314	10	2	kabir	kabir	PROPN
gujaf-314	10	3	tahir	tahir	PROPN
gujaf-314	10	4	hamid	hamid	PROPN
gujaf-314	10	5	department	department	PROPN
gujaf-314	10	6	of	of	ADP
gujaf-314	10	7	accounting	accounting	PROPN
gujaf-314	10	8	,	,	PUNCT
gujaf-314	10	9	bayero	bayero	PROPN
gujaf-314	10	10	university	university	PROPN
gujaf-314	10	11	,	,	PUNCT
gujaf-314	10	12	kano	kano	PROPN
gujaf-314	10	13	,	,	PUNCT
gujaf-314	10	14	kano	kano	PROPN
gujaf-314	10	15	state	state	PROPN
gujaf-314	10	16	.	.	PUNCT
gujaf-314	11	1	prof	prof	PROPN
gujaf-314	11	2	.	.	PUNCT
gujaf-314	12	1	ekoja	ekoja	PROPN
gujaf-314	12	2	b.	b.	PROPN
gujaf-314	12	3	ekoja	ekoja	PROPN
gujaf-314	12	4	department	department	PROPN
gujaf-314	12	5	of	of	ADP
gujaf-314	12	6	accounting	accounting	PROPN
gujaf-314	12	7	,	,	PUNCT
gujaf-314	12	8	university	university	PROPN
gujaf-314	12	9	of	of	ADP
gujaf-314	12	10	jos	jos	PROPN
gujaf-314	12	11	.	.	PROPN
gujaf-314	12	12	prof	prof	PROPN
gujaf-314	12	13	.	.	PUNCT
gujaf-314	13	1	clifford	clifford	PROPN
gujaf-314	13	2	ofurum	ofurum	PROPN
gujaf-314	13	3	department	department	PROPN
gujaf-314	13	4	of	of	ADP
gujaf-314	13	5	accounting	accounting	PROPN
gujaf-314	13	6	,	,	PUNCT
gujaf-314	13	7	university	university	NOUN
gujaf-314	13	8	of	of	ADP
gujaf-314	13	9	portharcourt	portharcourt	PROPN
gujaf-314	13	10	,	,	PUNCT
gujaf-314	13	11	rivers	river	NOUN
gujaf-314	13	12	state	state	PROPN
gujaf-314	13	13	.	.	PUNCT
gujaf-314	14	1	prof	prof	PROPN
gujaf-314	14	2	.	.	PUNCT
gujaf-314	15	1	ahmad	ahmad	PROPN
gujaf-314	15	2	bello	bello	PROPN
gujaf-314	15	3	dogarawa	dogarawa	PROPN
gujaf-314	15	4	department	department	PROPN
gujaf-314	15	5	of	of	ADP
gujaf-314	15	6	accounting	accounting	NOUN
gujaf-314	15	7	,	,	PUNCT
gujaf-314	15	8	ahmadu	ahmadu	PROPN
gujaf-314	15	9	bello	bello	PROPN
gujaf-314	15	10	university	university	PROPN
gujaf-314	15	11	zaria	zaria	PROPN
gujaf-314	15	12	.	.	PUNCT
gujaf-314	16	1	prof	prof	PROPN
gujaf-314	16	2	.	.	PUNCT
gujaf-314	17	1	yusuf	yusuf	PROPN
gujaf-314	17	2	.	.	PUNCT
gujaf-314	18	1	b.	b.	PROPN
gujaf-314	18	2	rahman	rahman	PROPN
gujaf-314	18	3	department	department	PROPN
gujaf-314	18	4	of	of	ADP
gujaf-314	18	5	accounting	accounting	PROPN
gujaf-314	18	6	,	,	PUNCT
gujaf-314	18	7	lagos	lagos	NOUN
gujaf-314	18	8	state	state	PROPN
gujaf-314	18	9	university	university	PROPN
gujaf-314	18	10	,	,	PUNCT
gujaf-314	18	11	lagos	lagos	NOUN
gujaf-314	18	12	state	state	NOUN
gujaf-314	18	13	.	.	PUNCT
gujaf-314	19	1	prof	prof	PROPN
gujaf-314	19	2	.	.	PUNCT
gujaf-314	20	1	suleiman	suleiman	PROPN
gujaf-314	20	2	a.	a.	PROPN
gujaf-314	20	3	s.	s.	PROPN
gujaf-314	20	4	aruwa	aruwa	PROPN
gujaf-314	20	5	department	department	PROPN
gujaf-314	20	6	of	of	ADP
gujaf-314	20	7	accounting	accounting	PROPN
gujaf-314	20	8	,	,	PUNCT
gujaf-314	20	9	nasarawa	nasarawa	PROPN
gujaf-314	20	10	state	state	PROPN
gujaf-314	20	11	university	university	PROPN
gujaf-314	20	12	,	,	PUNCT
gujaf-314	20	13	keffi	keffi	PROPN
gujaf-314	20	14	,	,	PUNCT
gujaf-314	20	15	nasarawa	nasarawa	PROPN
gujaf-314	20	16	state	state	PROPN
gujaf-314	20	17	.	.	PUNCT
gujaf-314	21	1	prof	prof	PROPN
gujaf-314	21	2	.	.	PUNCT
gujaf-314	22	1	muhammad	muhammad	PROPN
gujaf-314	22	2	junaidu	junaidu	PROPN
gujaf-314	22	3	kurawa	kurawa	PROPN
gujaf-314	22	4	department	department	PROPN
gujaf-314	22	5	of	of	ADP
gujaf-314	22	6	accounting	accounting	PROPN
gujaf-314	22	7	,	,	PUNCT
gujaf-314	22	8	bayero	bayero	PROPN
gujaf-314	22	9	university	university	PROPN
gujaf-314	22	10	kano	kano	PROPN
gujaf-314	22	11	,	,	PUNCT
gujaf-314	22	12	kano	kano	PROPN
gujaf-314	22	13	state	state	PROPN
gujaf-314	22	14	.	.	PUNCT
gujaf-314	23	1	prof	prof	PROPN
gujaf-314	23	2	.	.	PUNCT
gujaf-314	24	1	muhammad	muhammad	PROPN
gujaf-314	24	2	habibu	habibu	ADJ
gujaf-314	24	3	sabari	sabari	PROPN
gujaf-314	24	4	department	department	PROPN
gujaf-314	24	5	of	of	ADP
gujaf-314	24	6	accounting	accounting	NOUN
gujaf-314	24	7	,	,	PUNCT
gujaf-314	24	8	ahmadu	ahmadu	PROPN
gujaf-314	24	9	bello	bello	PROPN
gujaf-314	24	10	university	university	PROPN
gujaf-314	24	11	,	,	PUNCT
gujaf-314	24	12	zaria	zaria	PROPN
gujaf-314	24	13	.	.	PUNCT
gujaf-314	25	1	gusau	gusau	PROPN
gujaf-314	25	2	journal	journal	PROPN
gujaf-314	25	3	of	of	ADP
gujaf-314	25	4	accounting	accounting	NOUN
gujaf-314	25	5	and	and	CCONJ
gujaf-314	25	6	finance	finance	NOUN
gujaf-314	25	7	,	,	PUNCT
gujaf-314	25	8	vol	vol	NOUN
gujaf-314	25	9	.	.	PROPN
gujaf-314	25	10	5	5	NUM
gujaf-314	25	11	,	,	PUNCT
gujaf-314	25	12	issue	issue	NOUN
gujaf-314	25	13	2	2	NUM
gujaf-314	25	14	,	,	PUNCT
gujaf-314	25	15	october	october	PROPN
gujaf-314	25	16	,	,	PUNCT
gujaf-314	25	17	2024	2024	NUM
gujaf-314	25	18	iv	iv	NUM
gujaf-314	25	19	prof	prof	NOUN
gujaf-314	25	20	.	.	PUNCT
gujaf-314	26	1	okpanachi	okpanachi	PROPN
gujaf-314	26	2	joshua	joshua	PROPN
gujaf-314	26	3	department	department	PROPN
gujaf-314	26	4	of	of	ADP
gujaf-314	26	5	accounting	accounting	NOUN
gujaf-314	26	6	and	and	CCONJ
gujaf-314	26	7	management	management	NOUN
gujaf-314	26	8	,	,	PUNCT
gujaf-314	26	9	nigerian	nigerian	ADJ
gujaf-314	26	10	defence	defence	PROPN
gujaf-314	26	11	academy	academy	PROPN
gujaf-314	26	12	,	,	PUNCT
gujaf-314	26	13	kaduna	kaduna	PROPN
gujaf-314	26	14	.	.	PROPN
gujaf-314	26	15	prof	prof	PROPN
gujaf-314	26	16	.	.	PUNCT
gujaf-314	27	1	hassan	hassan	PROPN
gujaf-314	27	2	ibrahim	ibrahim	PROPN
gujaf-314	27	3	department	department	PROPN
gujaf-314	27	4	of	of	ADP
gujaf-314	27	5	accounting	accounting	PROPN
gujaf-314	27	6	,	,	PUNCT
gujaf-314	27	7	ibb	ibb	NOUN
gujaf-314	27	8	university	university	NOUN
gujaf-314	27	9	,	,	PUNCT
gujaf-314	27	10	lapai	lapai	NOUN
gujaf-314	27	11	,	,	PUNCT
gujaf-314	27	12	niger	niger	NOUN
gujaf-314	27	13	state	state	NOUN
gujaf-314	27	14	.	.	PUNCT
gujaf-314	28	1	prof	prof	PROPN
gujaf-314	28	2	.	.	PUNCT
gujaf-314	29	1	ifeoma	ifeoma	PROPN
gujaf-314	29	2	mary	mary	PROPN
gujaf-314	29	3	okwo	okwo	PROPN
gujaf-314	29	4	department	department	PROPN
gujaf-314	29	5	of	of	ADP
gujaf-314	29	6	accounting	accounting	PROPN
gujaf-314	29	7	,	,	PUNCT
gujaf-314	29	8	enugu	enugu	PROPN
gujaf-314	29	9	state	state	PROPN
gujaf-314	29	10	university	university	PROPN
gujaf-314	29	11	of	of	ADP
gujaf-314	29	12	science	science	NOUN
gujaf-314	29	13	and	and	CCONJ
gujaf-314	29	14	technology	technology	NOUN
gujaf-314	29	15	,	,	PUNCT
gujaf-314	29	16	enugu	enugu	PROPN
gujaf-314	29	17	state	state	PROPN
gujaf-314	29	18	.	.	PUNCT
gujaf-314	30	1	prof	prof	PROPN
gujaf-314	30	2	.	.	PROPN
gujaf-314	31	1	aminu	aminu	PROPN
gujaf-314	31	2	isah	isah	PROPN
gujaf-314	31	3	department	department	PROPN
gujaf-314	31	4	of	of	ADP
gujaf-314	31	5	accounting	accounting	PROPN
gujaf-314	31	6	,	,	PUNCT
gujaf-314	31	7	bayero	bayero	PROPN
gujaf-314	31	8	university	university	PROPN
gujaf-314	31	9	,	,	PUNCT
gujaf-314	31	10	kano	kano	PROPN
gujaf-314	31	11	,	,	PUNCT
gujaf-314	31	12	kano	kano	PROPN
gujaf-314	31	13	state	state	PROPN
gujaf-314	31	14	.	.	PUNCT
gujaf-314	32	1	prof	prof	PROPN
gujaf-314	32	2	.	.	PUNCT
gujaf-314	33	1	ahmadu	ahmadu	PROPN
gujaf-314	33	2	bello	bello	PROPN
gujaf-314	33	3	department	department	PROPN
gujaf-314	33	4	of	of	ADP
gujaf-314	33	5	accounting	accounting	NOUN
gujaf-314	33	6	,	,	PUNCT
gujaf-314	33	7	ahmadu	ahmadu	PROPN
gujaf-314	33	8	bello	bello	PROPN
gujaf-314	33	9	university	university	PROPN
gujaf-314	33	10	,	,	PUNCT
gujaf-314	33	11	zaria	zaria	PROPN
gujaf-314	33	12	.	.	PUNCT
gujaf-314	34	1	prof	prof	PROPN
gujaf-314	34	2	.	.	PUNCT
gujaf-314	35	1	musa	musa	PROPN
gujaf-314	35	2	yelwa	yelwa	PROPN
gujaf-314	35	3	abubakar	abubakar	PROPN
gujaf-314	35	4	department	department	PROPN
gujaf-314	35	5	of	of	ADP
gujaf-314	35	6	accounting	accounting	PROPN
gujaf-314	35	7	,	,	PUNCT
gujaf-314	35	8	usmanu	usmanu	PROPN
gujaf-314	35	9	danfodiyo	danfodiyo	PROPN
gujaf-314	35	10	university	university	PROPN
gujaf-314	35	11	,	,	PUNCT
gujaf-314	35	12	sokoto	sokoto	PROPN
gujaf-314	35	13	state	state	PROPN
gujaf-314	35	14	.	.	PUNCT
gujaf-314	36	1	prof	prof	PROPN
gujaf-314	36	2	.	.	PUNCT
gujaf-314	37	1	salisu	salisu	PROPN
gujaf-314	37	2	abubakar	abubakar	PROPN
gujaf-314	37	3	department	department	PROPN
gujaf-314	37	4	of	of	ADP
gujaf-314	37	5	accounting	accounting	NOUN
gujaf-314	37	6	,	,	PUNCT
gujaf-314	37	7	ahmadu	ahmadu	PROPN
gujaf-314	37	8	bello	bello	PROPN
gujaf-314	37	9	university	university	PROPN
gujaf-314	37	10	zaria	zaria	PROPN
gujaf-314	37	11	,	,	PUNCT
gujaf-314	37	12	kaduna	kaduna	PROPN
gujaf-314	37	13	state	state	PROPN
gujaf-314	37	14	.	.	PUNCT
gujaf-314	38	1	prof	prof	PROPN
gujaf-314	38	2	.	.	PUNCT
gujaf-314	39	1	isaq	isaq	PROPN
gujaf-314	39	2	alhaji	alhaji	PROPN
gujaf-314	39	3	samaila	samaila	PROPN
gujaf-314	39	4	department	department	PROPN
gujaf-314	39	5	of	of	ADP
gujaf-314	39	6	accounting	accounting	PROPN
gujaf-314	39	7	,	,	PUNCT
gujaf-314	39	8	bayero	bayero	PROPN
gujaf-314	39	9	university	university	NOUN
gujaf-314	39	10	,	,	PUNCT
gujaf-314	39	11	kano	kano	PROPN
gujaf-314	39	12	state	state	PROPN
gujaf-314	39	13	.	.	PUNCT
gujaf-314	40	1	prof	prof	PROPN
gujaf-314	40	2	.	.	PUNCT
gujaf-314	41	1	sunusi	sunusi	PROPN
gujaf-314	41	2	sa'ad	sa'ad	PROPN
gujaf-314	41	3	ahmad	ahmad	PROPN
gujaf-314	41	4	department	department	PROPN
gujaf-314	41	5	of	of	ADP
gujaf-314	41	6	accounting	accounting	PROPN
gujaf-314	41	7	,	,	PUNCT
gujaf-314	41	8	federal	federal	ADJ
gujaf-314	41	9	university	university	NOUN
gujaf-314	41	10	dutse	dutse	NOUN
gujaf-314	41	11	,	,	PUNCT
gujaf-314	41	12	jigawa	jigawa	PROPN
gujaf-314	41	13	state	state	PROPN
gujaf-314	41	14	.	.	PUNCT
gujaf-314	42	1	prof	prof	PROPN
gujaf-314	42	2	.	.	PUNCT
gujaf-314	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-314	43	2	yahaya	yahaya	PROPN
gujaf-314	43	3	department	department	PROPN
gujaf-314	43	4	of	of	ADP
gujaf-314	43	5	accounting	accounting	PROPN
gujaf-314	43	6	,	,	PUNCT
gujaf-314	43	7	nigerian	nigerian	ADJ
gujaf-314	43	8	defence	defence	PROPN
gujaf-314	43	9	academy	academy	PROPN
gujaf-314	43	10	,	,	PUNCT
gujaf-314	43	11	kaduna	kaduna	PROPN
gujaf-314	43	12	state	state	PROPN
gujaf-314	43	13	.	.	PUNCT
gujaf-314	44	1	prof	prof	PROPN
gujaf-314	44	2	.	.	PUNCT
gujaf-314	45	1	saidu	saidu	PROPN
gujaf-314	45	2	adamu	adamu	PROPN
gujaf-314	45	3	department	department	PROPN
gujaf-314	45	4	of	of	ADP
gujaf-314	45	5	accounting	accounting	PROPN
gujaf-314	45	6	,	,	PUNCT
gujaf-314	45	7	federal	federal	ADJ
gujaf-314	45	8	university	university	PROPN
gujaf-314	45	9	of	of	ADP
gujaf-314	45	10	kashere	kashere	PROPN
gujaf-314	45	11	,	,	PUNCT
gujaf-314	45	12	gombe	gombe	ADJ
gujaf-314	45	13	state	state	NOUN
gujaf-314	45	14	.	.	PUNCT
gujaf-314	46	1	prof	prof	PROPN
gujaf-314	46	2	.	.	PUNCT
gujaf-314	47	1	farouk	farouk	PROPN
gujaf-314	47	2	adeza	adeza	PROPN
gujaf-314	47	3	school	school	NOUN
gujaf-314	47	4	of	of	ADP
gujaf-314	47	5	business	business	NOUN
gujaf-314	47	6	and	and	CCONJ
gujaf-314	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-314	47	8	,	,	PUNCT
gujaf-314	47	9	american	american	PROPN
gujaf-314	47	10	university	university	PROPN
gujaf-314	47	11	of	of	ADP
gujaf-314	47	12	nigeria	nigeria	PROPN
gujaf-314	47	13	,	,	PUNCT
gujaf-314	47	14	yola	yola	PROPN
gujaf-314	47	15	.	.	PUNCT
gujaf-314	48	1	prof	prof	PROPN
gujaf-314	48	2	.	.	PUNCT
gujaf-314	49	1	fatima	fatima	PROPN
gujaf-314	49	2	alfa	alfa	PROPN
gujaf-314	49	3	department	department	PROPN
gujaf-314	49	4	of	of	ADP
gujaf-314	49	5	accounting	accounting	PROPN
gujaf-314	49	6	,	,	PUNCT
gujaf-314	49	7	university	university	NOUN
gujaf-314	49	8	of	of	ADP
gujaf-314	49	9	maiduguri	maiduguri	PROPN
gujaf-314	49	10	,	,	PUNCT
gujaf-314	49	11	borno	borno	PROPN
gujaf-314	49	12	state	state	PROPN
gujaf-314	49	13	.	.	PUNCT
gujaf-314	50	1	dr	dr	PROPN
gujaf-314	50	2	.	.	PROPN
gujaf-314	50	3	nasiru	nasiru	PROPN
gujaf-314	50	4	a.	a.	PROPN
gujaf-314	50	5	ka’oje	ka’oje	PROPN
gujaf-314	50	6	department	department	PROPN
gujaf-314	50	7	of	of	ADP
gujaf-314	50	8	accounting	accounting	PROPN
gujaf-314	50	9	,	,	PUNCT
gujaf-314	50	10	usmanu	usmanu	PROPN
gujaf-314	50	11	danfodiyo	danfodiyo	PROPN
gujaf-314	50	12	university	university	PROPN
gujaf-314	50	13	sokoto	sokoto	PROPN
gujaf-314	50	14	state	state	PROPN
gujaf-314	50	15	.	.	PUNCT
gujaf-314	51	1	dr	dr	PROPN
gujaf-314	51	2	.	.	PROPN
gujaf-314	51	3	aminu	aminu	PROPN
gujaf-314	51	4	abdullahi	abdullahi	PROPN
gujaf-314	51	5	department	department	PROPN
gujaf-314	51	6	of	of	ADP
gujaf-314	51	7	accounting	accounting	PROPN
gujaf-314	51	8	,	,	PUNCT
gujaf-314	51	9	usmanu	usmanu	PROPN
gujaf-314	51	10	danfodiyo	danfodiyo	PROPN
gujaf-314	51	11	university	university	PROPN
gujaf-314	51	12	sokoto	sokoto	PROPN
gujaf-314	51	13	,	,	PUNCT
gujaf-314	51	14	state	state	PROPN
gujaf-314	51	15	.	.	PUNCT
gujaf-314	52	1	gusau	gusau	PROPN
gujaf-314	52	2	journal	journal	PROPN
gujaf-314	52	3	of	of	ADP
gujaf-314	52	4	accounting	accounting	NOUN
gujaf-314	52	5	and	and	CCONJ
gujaf-314	52	6	finance	finance	NOUN
gujaf-314	52	7	,	,	PUNCT
gujaf-314	52	8	vol	vol	NOUN
gujaf-314	52	9	.	.	PROPN
gujaf-314	52	10	5	5	NUM
gujaf-314	52	11	,	,	PUNCT
gujaf-314	52	12	issue	issue	NOUN
gujaf-314	52	13	2	2	NUM
gujaf-314	52	14	,	,	PUNCT
gujaf-314	52	15	october	october	PROPN
gujaf-314	52	16	,	,	PUNCT
gujaf-314	52	17	2024	2024	NUM
gujaf-314	52	18	v	v	PROPN
gujaf-314	52	19	dr	dr	PROPN
gujaf-314	52	20	.	.	PROPN
gujaf-314	52	21	nasiru	nasiru	PROPN
gujaf-314	52	22	yunusa	yunusa	PROPN
gujaf-314	52	23	department	department	PROPN
gujaf-314	52	24	of	of	ADP
gujaf-314	52	25	accounting	accounting	NOUN
gujaf-314	52	26	,	,	PUNCT
gujaf-314	52	27	ahmadu	ahmadu	PROPN
gujaf-314	52	28	bello	bello	PROPN
gujaf-314	52	29	university	university	PROPN
gujaf-314	52	30	zaria	zaria	PROPN
gujaf-314	52	31	.	.	PUNCT
gujaf-314	53	1	dr	dr	PROPN
gujaf-314	53	2	.	.	PROPN
gujaf-314	53	3	aisha	aisha	PROPN
gujaf-314	53	4	nuhu	nuhu	PROPN
gujaf-314	53	5	muhammad	muhammad	PROPN
gujaf-314	53	6	department	department	PROPN
gujaf-314	53	7	of	of	ADP
gujaf-314	53	8	accounting	accounting	PROPN
gujaf-314	53	9	,	,	PUNCT
gujaf-314	53	10	ahmadu	ahmadu	PROPN
gujaf-314	53	11	bello	bello	PROPN
gujaf-314	53	12	university	university	PROPN
gujaf-314	53	13	zaria	zaria	PROPN
gujaf-314	53	14	.	.	PUNCT
gujaf-314	54	1	dr	dr	PROPN
gujaf-314	54	2	.	.	PROPN
gujaf-314	54	3	lawal	lawal	PROPN
gujaf-314	54	4	muhammad	muhammad	PROPN
gujaf-314	54	5	department	department	PROPN
gujaf-314	54	6	of	of	ADP
gujaf-314	54	7	accounting	accounting	PROPN
gujaf-314	54	8	,	,	PUNCT
gujaf-314	54	9	ahmadu	ahmadu	PROPN
gujaf-314	54	10	bello	bello	PROPN
gujaf-314	54	11	university	university	PROPN
gujaf-314	54	12	zaria	zaria	PROPN
gujaf-314	54	13	.	.	PUNCT
gujaf-314	55	1	dr	dr	PROPN
gujaf-314	55	2	.	.	PROPN
gujaf-314	55	3	bashir	bashir	PROPN
gujaf-314	55	4	umar	umar	PROPN
gujaf-314	55	5	farouk	farouk	PROPN
gujaf-314	55	6	department	department	PROPN
gujaf-314	55	7	of	of	ADP
gujaf-314	55	8	economics	economic	NOUN
gujaf-314	55	9	,	,	PUNCT
gujaf-314	55	10	federal	federal	ADJ
gujaf-314	55	11	university	university	NOUN
gujaf-314	55	12	gusau	gusau	PROPN
gujaf-314	55	13	,	,	PUNCT
gujaf-314	55	14	zamfara	zamfara	PROPN
gujaf-314	55	15	state	state	PROPN
gujaf-314	55	16	.	.	PUNCT
gujaf-314	56	1	dr	dr	PROPN
gujaf-314	56	2	emmanuel	emmanuel	PROPN
gujaf-314	56	3	omokhuale	omokhuale	PROPN
gujaf-314	56	4	department	department	PROPN
gujaf-314	56	5	of	of	ADP
gujaf-314	56	6	mathematics	mathematics	PROPN
gujaf-314	56	7	,	,	PUNCT
gujaf-314	56	8	federal	federal	ADJ
gujaf-314	56	9	university	university	NOUN
gujaf-314	56	10	gusau	gusau	NOUN
gujaf-314	56	11	,	,	PUNCT
gujaf-314	56	12	zamfara	zamfara	PROPN
gujaf-314	56	13	.	.	PUNCT
gujaf-314	57	1	state	state	PROPN
gujaf-314	57	2	advisory	advisory	PROPN
gujaf-314	57	3	board	board	NOUN
gujaf-314	57	4	members	members	PROPN
gujaf-314	57	5	prof	prof	PROPN
gujaf-314	57	6	.	.	PUNCT
gujaf-314	58	1	kabiru	kabiru	PROPN
gujaf-314	58	2	isah	isah	PROPN
gujaf-314	58	3	dandago	dandago	PROPN
gujaf-314	58	4	,	,	PUNCT
gujaf-314	58	5	bayero	bayero	PROPN
gujaf-314	58	6	university	university	PROPN
gujaf-314	58	7	kano	kano	PROPN
gujaf-314	58	8	,	,	PUNCT
gujaf-314	58	9	kano	kano	PROPN
gujaf-314	58	10	state	state	PROPN
gujaf-314	58	11	.	.	PUNCT
gujaf-314	59	1	prof	prof	PROPN
gujaf-314	59	2	a	a	DET
gujaf-314	59	3	m	m	NOUN
gujaf-314	59	4	bashir	bashir	NOUN
gujaf-314	59	5	,	,	PUNCT
gujaf-314	59	6	usmanu	usmanu	PROPN
gujaf-314	59	7	danfodiyo	danfodiyo	PROPN
gujaf-314	59	8	university	university	PROPN
gujaf-314	59	9	sokoto	sokoto	PROPN
gujaf-314	59	10	,	,	PUNCT
gujaf-314	59	11	sokoto	sokoto	PROPN
gujaf-314	59	12	state	state	PROPN
gujaf-314	59	13	.	.	PUNCT
gujaf-314	60	1	prof	prof	PROPN
gujaf-314	60	2	.	.	PUNCT
gujaf-314	61	1	muhammad	muhammad	PROPN
gujaf-314	61	2	tanko	tanko	PROPN
gujaf-314	61	3	,	,	PUNCT
gujaf-314	61	4	kaduna	kaduna	PROPN
gujaf-314	61	5	state	state	PROPN
gujaf-314	61	6	university	university	PROPN
gujaf-314	61	7	,	,	PUNCT
gujaf-314	61	8	kaduna	kaduna	PROPN
gujaf-314	61	9	.	.	PROPN
gujaf-314	61	10	prof	prof	PROPN
gujaf-314	61	11	.	.	PUNCT
gujaf-314	61	12	bayero	bayero	PROPN
gujaf-314	62	1	a	a	DET
gujaf-314	62	2	m	m	NOUN
gujaf-314	62	3	sabir	sabir	NOUN
gujaf-314	62	4	,	,	PUNCT
gujaf-314	62	5	usmanu	usmanu	PROPN
gujaf-314	62	6	danfodiyo	danfodiyo	PROPN
gujaf-314	62	7	university	university	PROPN
gujaf-314	62	8	sokoto	sokoto	PROPN
gujaf-314	62	9	,	,	PUNCT
gujaf-314	62	10	sokoto	sokoto	PROPN
gujaf-314	62	11	state	state	PROPN
gujaf-314	62	12	.	.	PUNCT
gujaf-314	63	1	prof	prof	PROPN
gujaf-314	63	2	.	.	PUNCT
gujaf-314	64	1	aliyu	aliyu	PROPN
gujaf-314	64	2	sulaiman	sulaiman	PROPN
gujaf-314	64	3	kantudu	kantudu	PROPN
gujaf-314	64	4	,	,	PUNCT
gujaf-314	64	5	bayero	bayero	PROPN
gujaf-314	64	6	university	university	PROPN
gujaf-314	64	7	kano	kano	PROPN
gujaf-314	64	8	,	,	PUNCT
gujaf-314	64	9	kano	kano	PROPN
gujaf-314	64	10	state	state	PROPN
gujaf-314	64	11	.	.	PUNCT
gujaf-314	65	1	editorial	editorial	PROPN
gujaf-314	65	2	secretary	secretary	PROPN
gujaf-314	65	3	yazid	yazid	PROPN
gujaf-314	65	4	kabir	kabir	PROPN
gujaf-314	65	5	ibrahim	ibrahim	PROPN
gujaf-314	65	6	department	department	PROPN
gujaf-314	65	7	of	of	ADP
gujaf-314	65	8	accounting	accounting	NOUN
gujaf-314	65	9	and	and	CCONJ
gujaf-314	65	10	finance	finance	NOUN
gujaf-314	65	11	,	,	PUNCT
gujaf-314	65	12	federal	federal	ADJ
gujaf-314	65	13	university	university	NOUN
gujaf-314	65	14	gusau	gusau	PROPN
gujaf-314	65	15	,	,	PUNCT
gujaf-314	65	16	zamfara	zamfara	PROPN
gujaf-314	65	17	state	state	PROPN
gujaf-314	65	18	.	.	PUNCT
gujaf-314	66	1	gusau	gusau	PROPN
gujaf-314	66	2	journal	journal	PROPN
gujaf-314	66	3	of	of	ADP
gujaf-314	66	4	accounting	accounting	NOUN
gujaf-314	66	5	and	and	CCONJ
gujaf-314	66	6	finance	finance	NOUN
gujaf-314	66	7	,	,	PUNCT
gujaf-314	66	8	vol	vol	NOUN
gujaf-314	66	9	.	.	PROPN
gujaf-314	66	10	5	5	NUM
gujaf-314	66	11	,	,	PUNCT
gujaf-314	66	12	issue	issue	NOUN
gujaf-314	66	13	2	2	NUM
gujaf-314	66	14	,	,	PUNCT
gujaf-314	66	15	october	october	PROPN
gujaf-314	66	16	,	,	PUNCT
gujaf-314	66	17	2024	2024	NUM
gujaf-314	66	18	vi	vi	NOUN
gujaf-314	66	19	call	call	NOUN
gujaf-314	66	20	for	for	ADP
gujaf-314	66	21	papers	paper	NOUN
gujaf-314	66	22	the	the	DET
gujaf-314	66	23	editorial	editorial	ADJ
gujaf-314	66	24	board	board	NOUN
gujaf-314	66	25	of	of	ADP
gujaf-314	66	26	gusau	gusau	PROPN
gujaf-314	66	27	journal	journal	PROPN
gujaf-314	66	28	of	of	ADP
gujaf-314	66	29	accounting	accounting	NOUN
gujaf-314	66	30	and	and	CCONJ
gujaf-314	66	31	finance	finance	NOUN
gujaf-314	66	32	(	(	PUNCT
gujaf-314	66	33	gujaf	gujaf	NOUN
gujaf-314	66	34	)	)	PUNCT
gujaf-314	66	35	is	be	AUX
gujaf-314	66	36	hereby	hereby	ADV
gujaf-314	66	37	inviting	invite	VERB
gujaf-314	66	38	authors	author	NOUN
gujaf-314	66	39	to	to	PART
gujaf-314	66	40	submit	submit	VERB
gujaf-314	66	41	their	their	PRON
gujaf-314	66	42	unpublished	unpublished	ADJ
gujaf-314	66	43	manuscript	manuscript	NOUN
gujaf-314	66	44	for	for	ADP
gujaf-314	66	45	publication	publication	NOUN
gujaf-314	66	46	.	.	PUNCT
gujaf-314	67	1	the	the	DET
gujaf-314	67	2	journal	journal	NOUN
gujaf-314	67	3	is	be	AUX
gujaf-314	67	4	published	publish	VERB
gujaf-314	67	5	in	in	ADP
gujaf-314	67	6	two	two	NUM
gujaf-314	67	7	issues	issue	NOUN
gujaf-314	67	8	of	of	ADP
gujaf-314	67	9	april	april	PROPN
gujaf-314	67	10	and	and	CCONJ
gujaf-314	67	11	october	october	PROPN
gujaf-314	67	12	annually	annually	ADV
gujaf-314	67	13	.	.	PUNCT
gujaf-314	68	1	gujaf	gujaf	NOUN
gujaf-314	68	2	is	be	AUX
gujaf-314	68	3	a	a	DET
gujaf-314	68	4	double	double	ADJ
gujaf-314	68	5	-	-	PUNCT
gujaf-314	68	6	blind	blind	ADJ
gujaf-314	68	7	peer	peer	NOUN
gujaf-314	68	8	reviewed	review	VERB
gujaf-314	68	9	journal	journal	NOUN
gujaf-314	68	10	published	publish	VERB
gujaf-314	68	11	by	by	ADP
gujaf-314	68	12	the	the	DET
gujaf-314	68	13	department	department	NOUN
gujaf-314	68	14	of	of	ADP
gujaf-314	68	15	accounting	accounting	NOUN
gujaf-314	68	16	and	and	CCONJ
gujaf-314	68	17	finance	finance	NOUN
gujaf-314	68	18	,	,	PUNCT
gujaf-314	68	19	faculty	faculty	NOUN
gujaf-314	68	20	of	of	ADP
gujaf-314	68	21	management	management	NOUN
gujaf-314	68	22	and	and	CCONJ
gujaf-314	68	23	social	social	ADJ
gujaf-314	68	24	sciences	science	NOUN
gujaf-314	68	25	,	,	PUNCT
gujaf-314	68	26	federal	federal	ADJ
gujaf-314	68	27	university	university	NOUN
gujaf-314	68	28	gusau	gusau	NOUN
gujaf-314	68	29	,	,	PUNCT
gujaf-314	68	30	zamfara	zamfara	PROPN
gujaf-314	68	31	state	state	PROPN
gujaf-314	68	32	nigeria	nigeria	PROPN
gujaf-314	68	33	the	the	DET
gujaf-314	68	34	journal	journal	PROPN
gujaf-314	68	35	accepts	accept	VERB
gujaf-314	68	36	papers	paper	NOUN
gujaf-314	68	37	in	in	ADP
gujaf-314	68	38	all	all	DET
gujaf-314	68	39	areas	area	NOUN
gujaf-314	68	40	of	of	ADP
gujaf-314	68	41	accounting	accounting	NOUN
gujaf-314	68	42	and	and	CCONJ
gujaf-314	68	43	finance	finance	NOUN
gujaf-314	68	44	for	for	ADP
gujaf-314	68	45	publication	publication	NOUN
gujaf-314	68	46	which	which	PRON
gujaf-314	68	47	include	include	VERB
gujaf-314	68	48	:	:	PUNCT
gujaf-314	68	49	accounting	accounting	NOUN
gujaf-314	68	50	standards	standard	NOUN
gujaf-314	68	51	,	,	PUNCT
gujaf-314	68	52	accounting	account	VERB
gujaf-314	68	53	information	information	NOUN
gujaf-314	68	54	system	system	NOUN
gujaf-314	68	55	,	,	PUNCT
gujaf-314	68	56	financial	financial	ADJ
gujaf-314	68	57	reporting	reporting	NOUN
gujaf-314	68	58	,	,	PUNCT
gujaf-314	68	59	earnings	earning	NOUN
gujaf-314	68	60	management	management	NOUN
gujaf-314	68	61	,	,	PUNCT
gujaf-314	68	62	,	,	PUNCT
gujaf-314	68	63	auditing	auditing	NOUN
gujaf-314	68	64	and	and	CCONJ
gujaf-314	68	65	investigation	investigation	NOUN
gujaf-314	68	66	,	,	PUNCT
gujaf-314	68	67	auditing	auditing	NOUN
gujaf-314	68	68	and	and	CCONJ
gujaf-314	68	69	standards	standard	NOUN
gujaf-314	68	70	,	,	PUNCT
gujaf-314	68	71	public	public	ADJ
gujaf-314	68	72	sector	sector	NOUN
gujaf-314	68	73	accounting	accounting	NOUN
gujaf-314	68	74	and	and	CCONJ
gujaf-314	68	75	auditing	auditing	NOUN
gujaf-314	68	76	,	,	PUNCT
gujaf-314	68	77	taxation	taxation	NOUN
gujaf-314	68	78	and	and	CCONJ
gujaf-314	68	79	revenue	revenue	NOUN
gujaf-314	68	80	administration	administration	NOUN
gujaf-314	68	81	,	,	PUNCT
gujaf-314	68	82	corporate	corporate	ADJ
gujaf-314	68	83	governance	governance	NOUN
gujaf-314	68	84	issues	issue	NOUN
gujaf-314	68	85	,	,	PUNCT
gujaf-314	68	86	corporate	corporate	ADJ
gujaf-314	68	87	social	social	ADJ
gujaf-314	68	88	responsibility	responsibility	NOUN
gujaf-314	68	89	,	,	PUNCT
gujaf-314	68	90	sustainability	sustainability	NOUN
gujaf-314	68	91	and	and	CCONJ
gujaf-314	68	92	environmental	environmental	ADJ
gujaf-314	68	93	reporting	reporting	NOUN
gujaf-314	68	94	issue	issue	NOUN
gujaf-314	68	95	,	,	PUNCT
gujaf-314	68	96	information	information	NOUN
gujaf-314	68	97	and	and	CCONJ
gujaf-314	68	98	communication	communication	NOUN
gujaf-314	68	99	technology	technology	NOUN
gujaf-314	68	100	issues	issue	NOUN
gujaf-314	68	101	,	,	PUNCT
gujaf-314	68	102	bankruptcy	bankruptcy	NOUN
gujaf-314	68	103	prediction	prediction	NOUN
gujaf-314	68	104	,	,	PUNCT
gujaf-314	68	105	corporate	corporate	ADJ
gujaf-314	68	106	finance	finance	NOUN
gujaf-314	68	107	,	,	PUNCT
gujaf-314	68	108	personal	personal	ADJ
gujaf-314	68	109	finance	finance	NOUN
gujaf-314	68	110	,	,	PUNCT
gujaf-314	68	111	merger	merger	NOUN
gujaf-314	68	112	and	and	CCONJ
gujaf-314	68	113	acquisitions	acquisition	NOUN
gujaf-314	68	114	,	,	PUNCT
gujaf-314	68	115	capital	capital	NOUN
gujaf-314	68	116	structure	structure	NOUN
gujaf-314	68	117	,	,	PUNCT
gujaf-314	68	118	working	work	VERB
gujaf-314	68	119	capital	capital	NOUN
gujaf-314	68	120	management	management	NOUN
gujaf-314	68	121	,	,	PUNCT
gujaf-314	68	122	enterprises	enterprise	NOUN
gujaf-314	68	123	risk	risk	NOUN
gujaf-314	68	124	management	management	NOUN
gujaf-314	68	125	,	,	PUNCT
gujaf-314	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-314	68	127	,	,	PUNCT
gujaf-314	68	128	international	international	ADJ
gujaf-314	68	129	business	business	NOUN
gujaf-314	68	130	accounting	accounting	NOUN
gujaf-314	68	131	and	and	CCONJ
gujaf-314	68	132	finance	finance	NOUN
gujaf-314	68	133	,	,	PUNCT
gujaf-314	68	134	banking	banking	NOUN
gujaf-314	68	135	crises	crisis	NOUN
gujaf-314	68	136	,	,	PUNCT
gujaf-314	68	137	bank	bank	NOUN
gujaf-314	68	138	’s	’s	PART
gujaf-314	68	139	profitability	profitability	NOUN
gujaf-314	68	140	,	,	PUNCT
gujaf-314	68	141	risk	risk	NOUN
gujaf-314	68	142	and	and	CCONJ
gujaf-314	68	143	insurance	insurance	NOUN
gujaf-314	68	144	issue	issue	NOUN
gujaf-314	68	145	,	,	PUNCT
gujaf-314	68	146	islamic	islamic	ADJ
gujaf-314	68	147	finance	finance	NOUN
gujaf-314	68	148	,	,	PUNCT
gujaf-314	68	149	conventional	conventional	ADJ
gujaf-314	68	150	and	and	CCONJ
gujaf-314	68	151	islamic	islamic	ADJ
gujaf-314	68	152	banks	bank	NOUN
gujaf-314	68	153	and	and	CCONJ
gujaf-314	68	154	so	so	ADV
gujaf-314	68	155	forth	forth	ADV
gujaf-314	68	156	.	.	PUNCT
gujaf-314	69	1	guidelines	guideline	NOUN
gujaf-314	69	2	for	for	ADP
gujaf-314	69	3	submission	submission	NOUN
gujaf-314	69	4	and	and	CCONJ
gujaf-314	69	5	manuscript	manuscript	NOUN
gujaf-314	69	6	format	format	VERB
gujaf-314	69	7	the	the	DET
gujaf-314	69	8	submission	submission	NOUN
gujaf-314	69	9	language	language	NOUN
gujaf-314	69	10	is	be	AUX
gujaf-314	69	11	english	english	PROPN
gujaf-314	69	12	and	and	CCONJ
gujaf-314	69	13	must	must	AUX
gujaf-314	69	14	be	be	AUX
gujaf-314	69	15	a	a	DET
gujaf-314	69	16	well	well	ADV
gujaf-314	69	17	-	-	PUNCT
gujaf-314	69	18	researched	research	VERB
gujaf-314	69	19	original	original	ADJ
gujaf-314	69	20	manuscript	manuscript	NOUN
gujaf-314	69	21	that	that	PRON
gujaf-314	69	22	has	have	AUX
gujaf-314	69	23	not	not	PART
gujaf-314	69	24	previously	previously	ADV
gujaf-314	69	25	been	be	AUX
gujaf-314	69	26	submitted	submit	VERB
gujaf-314	69	27	elsewhere	elsewhere	ADV
gujaf-314	69	28	for	for	ADP
gujaf-314	69	29	publication	publication	NOUN
gujaf-314	69	30	.	.	PUNCT
gujaf-314	70	1	the	the	DET
gujaf-314	70	2	paper	paper	NOUN
gujaf-314	70	3	should	should	AUX
gujaf-314	70	4	not	not	PART
gujaf-314	70	5	exceed	exceed	VERB
gujaf-314	70	6	more	more	ADJ
gujaf-314	70	7	than	than	ADP
gujaf-314	70	8	15	15	NUM
gujaf-314	70	9	pages	page	NOUN
gujaf-314	70	10	on	on	ADP
gujaf-314	70	11	a4	a4	NOUN
gujaf-314	70	12	type	type	NOUN
gujaf-314	70	13	paper	paper	NOUN
gujaf-314	70	14	in	in	ADP
gujaf-314	70	15	ms	ms	ADJ
gujaf-314	70	16	-	-	PUNCT
gujaf-314	70	17	word	word	NOUN
gujaf-314	70	18	format	format	NOUN
gujaf-314	70	19	,	,	PUNCT
gujaf-314	70	20	1.5	1.5	NUM
gujaf-314	70	21	-	-	PUNCT
gujaf-314	70	22	line	line	NOUN
gujaf-314	70	23	spacing	spacing	NOUN
gujaf-314	70	24	,	,	PUNCT
gujaf-314	70	25	12	12	NUM
gujaf-314	70	26	font	font	NOUN
gujaf-314	70	27	size	size	NOUN
gujaf-314	70	28	in	in	ADP
gujaf-314	70	29	times	time	NOUN
gujaf-314	70	30	new	new	ADJ
gujaf-314	70	31	roman	roman	NOUN
gujaf-314	70	32	.	.	PUNCT
gujaf-314	71	1	manuscript	manuscript	NOUN
gujaf-314	71	2	should	should	AUX
gujaf-314	71	3	be	be	AUX
gujaf-314	71	4	tested	test	VERB
gujaf-314	71	5	for	for	ADP
gujaf-314	71	6	plagiarism	plagiarism	NOUN
gujaf-314	71	7	before	before	ADP
gujaf-314	71	8	submission	submission	NOUN
gujaf-314	71	9	,	,	PUNCT
gujaf-314	71	10	as	as	SCONJ
gujaf-314	71	11	the	the	DET
gujaf-314	71	12	maximum	maximum	ADJ
gujaf-314	71	13	similarity	similarity	NOUN
gujaf-314	71	14	index	index	NOUN
gujaf-314	71	15	acceptable	acceptable	ADJ
gujaf-314	71	16	by	by	ADP
gujaf-314	71	17	gujaf	gujaf	NOUN
gujaf-314	71	18	is	be	AUX
gujaf-314	71	19	25	25	NUM
gujaf-314	71	20	percent	percent	NOUN
gujaf-314	71	21	.	.	PUNCT
gujaf-314	72	1	furthermore	furthermore	ADV
gujaf-314	72	2	,	,	PUNCT
gujaf-314	72	3	the	the	DET
gujaf-314	72	4	length	length	NOUN
gujaf-314	72	5	of	of	ADP
gujaf-314	72	6	a	a	DET
gujaf-314	72	7	complete	complete	ADJ
gujaf-314	72	8	article	article	NOUN
gujaf-314	72	9	should	should	AUX
gujaf-314	72	10	not	not	PART
gujaf-314	72	11	exceed	exceed	VERB
gujaf-314	72	12	5000	5000	NUM
gujaf-314	72	13	words	word	NOUN
gujaf-314	72	14	including	include	VERB
gujaf-314	72	15	an	an	DET
gujaf-314	72	16	abstract	abstract	NOUN
gujaf-314	72	17	of	of	ADP
gujaf-314	72	18	not	not	PART
gujaf-314	72	19	more	more	ADJ
gujaf-314	72	20	than	than	ADP
gujaf-314	72	21	250	250	NUM
gujaf-314	72	22	words	word	NOUN
gujaf-314	72	23	with	with	ADP
gujaf-314	72	24	a	a	DET
gujaf-314	72	25	minimum	minimum	NOUN
gujaf-314	72	26	of	of	ADP
gujaf-314	72	27	four	four	NUM
gujaf-314	72	28	key	key	ADJ
gujaf-314	72	29	words	word	NOUN
gujaf-314	72	30	immediately	immediately	ADV
gujaf-314	72	31	after	after	ADP
gujaf-314	72	32	the	the	DET
gujaf-314	72	33	abstract	abstract	NOUN
gujaf-314	72	34	.	.	PUNCT
gujaf-314	73	1	all	all	DET
gujaf-314	73	2	references	reference	NOUN
gujaf-314	73	3	including	include	VERB
gujaf-314	73	4	in	in	ADP
gujaf-314	73	5	text	text	NOUN
gujaf-314	73	6	citation	citation	NOUN
gujaf-314	73	7	and	and	CCONJ
gujaf-314	73	8	reference	reference	NOUN
gujaf-314	73	9	list	list	NOUN
gujaf-314	73	10	,	,	PUNCT
gujaf-314	73	11	tables	table	NOUN
gujaf-314	73	12	and	and	CCONJ
gujaf-314	73	13	figures	figure	NOUN
gujaf-314	73	14	should	should	AUX
gujaf-314	73	15	be	be	AUX
gujaf-314	73	16	in	in	ADP
gujaf-314	73	17	line	line	NOUN
gujaf-314	73	18	with	with	ADP
gujaf-314	73	19	apa	apa	PROPN
gujaf-314	73	20	7th	7th	PROPN
gujaf-314	73	21	edition	edition	NOUN
gujaf-314	73	22	publication	publication	NOUN
gujaf-314	73	23	manual	manual	NOUN
gujaf-314	73	24	.	.	PUNCT
gujaf-314	74	1	finally	finally	ADV
gujaf-314	74	2	,	,	PUNCT
gujaf-314	74	3	manuscript	manuscript	NOUN
gujaf-314	74	4	should	should	AUX
gujaf-314	74	5	be	be	AUX
gujaf-314	74	6	send	send	VERB
gujaf-314	74	7	to	to	ADP
gujaf-314	74	8	our	our	PRON
gujaf-314	74	9	email	email	NOUN
gujaf-314	74	10	address	address	NOUN
gujaf-314	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-314	74	12	and	and	CCONJ
gujaf-314	74	13	a	a	DET
gujaf-314	74	14	copy	copy	NOUN
gujaf-314	74	15	to	to	ADP
gujaf-314	74	16	our	our	PRON
gujaf-314	74	17	website	website	NOUN
gujaf-314	74	18	on	on	ADP
gujaf-314	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-314	74	20	gusau	gusau	PROPN
gujaf-314	74	21	journal	journal	NOUN
gujaf-314	74	22	of	of	ADP
gujaf-314	74	23	accounting	accounting	NOUN
gujaf-314	74	24	and	and	CCONJ
gujaf-314	74	25	finance	finance	NOUN
gujaf-314	74	26	,	,	PUNCT
gujaf-314	74	27	vol	vol	NOUN
gujaf-314	74	28	.	.	PROPN
gujaf-314	74	29	5	5	NUM
gujaf-314	74	30	,	,	PUNCT
gujaf-314	74	31	issue	issue	NOUN
gujaf-314	74	32	2	2	NUM
gujaf-314	74	33	,	,	PUNCT
gujaf-314	74	34	october	october	PROPN
gujaf-314	74	35	,	,	PUNCT
gujaf-314	74	36	2024	2024	NUM
gujaf-314	74	37	vii	vii	PROPN
gujaf-314	74	38	publication	publication	NOUN
gujaf-314	74	39	procedure	procedure	NOUN
gujaf-314	74	40	after	after	ADP
gujaf-314	74	41	receiving	receive	VERB
gujaf-314	74	42	a	a	DET
gujaf-314	74	43	manuscript	manuscript	NOUN
gujaf-314	74	44	that	that	PRON
gujaf-314	74	45	is	be	AUX
gujaf-314	74	46	within	within	ADP
gujaf-314	74	47	the	the	DET
gujaf-314	74	48	similarity	similarity	NOUN
gujaf-314	74	49	index	index	NOUN
gujaf-314	74	50	threshold	threshold	NOUN
gujaf-314	74	51	,	,	PUNCT
gujaf-314	74	52	a	a	DET
gujaf-314	74	53	confirmation	confirmation	NOUN
gujaf-314	74	54	email	email	NOUN
gujaf-314	74	55	will	will	AUX
gujaf-314	74	56	be	be	AUX
gujaf-314	74	57	send	send	VERB
gujaf-314	74	58	together	together	ADV
gujaf-314	74	59	with	with	ADP
gujaf-314	74	60	a	a	DET
gujaf-314	74	61	request	request	NOUN
gujaf-314	74	62	to	to	PART
gujaf-314	74	63	pay	pay	VERB
gujaf-314	74	64	a	a	DET
gujaf-314	74	65	review	review	NOUN
gujaf-314	74	66	proceeding	proceeding	NOUN
gujaf-314	74	67	fee	fee	NOUN
gujaf-314	74	68	.	.	PUNCT
gujaf-314	75	1	at	at	ADP
gujaf-314	75	2	this	this	DET
gujaf-314	75	3	point	point	NOUN
gujaf-314	75	4	,	,	PUNCT
gujaf-314	75	5	the	the	DET
gujaf-314	75	6	editorial	editorial	ADJ
gujaf-314	75	7	board	board	NOUN
gujaf-314	75	8	will	will	AUX
gujaf-314	75	9	take	take	VERB
gujaf-314	75	10	a	a	DET
gujaf-314	75	11	decision	decision	NOUN
gujaf-314	75	12	on	on	ADP
gujaf-314	75	13	accepting	accept	VERB
gujaf-314	75	14	,	,	PUNCT
gujaf-314	75	15	rejecting	reject	VERB
gujaf-314	75	16	or	or	CCONJ
gujaf-314	75	17	making	make	VERB
gujaf-314	75	18	a	a	DET
gujaf-314	75	19	resubmission	resubmission	NOUN
gujaf-314	75	20	of	of	ADP
gujaf-314	75	21	the	the	DET
gujaf-314	75	22	manuscript	manuscript	NOUN
gujaf-314	75	23	based	base	VERB
gujaf-314	75	24	on	on	ADP
gujaf-314	75	25	the	the	DET
gujaf-314	75	26	outcome	outcome	NOUN
gujaf-314	75	27	of	of	ADP
gujaf-314	75	28	the	the	DET
gujaf-314	75	29	double	double	ADJ
gujaf-314	75	30	-	-	PUNCT
gujaf-314	75	31	blind	blind	ADJ
gujaf-314	75	32	peer	peer	NOUN
gujaf-314	75	33	review	review	NOUN
gujaf-314	75	34	.	.	PUNCT
gujaf-314	76	1	those	those	DET
gujaf-314	76	2	authors	author	NOUN
gujaf-314	76	3	whose	whose	DET
gujaf-314	76	4	manuscript	manuscript	NOUN
gujaf-314	76	5	were	be	AUX
gujaf-314	76	6	accepted	accept	VERB
gujaf-314	76	7	for	for	ADP
gujaf-314	76	8	publication	publication	NOUN
gujaf-314	76	9	will	will	AUX
gujaf-314	76	10	be	be	AUX
gujaf-314	76	11	asked	ask	VERB
gujaf-314	76	12	to	to	PART
gujaf-314	76	13	pay	pay	VERB
gujaf-314	76	14	a	a	DET
gujaf-314	76	15	publication	publication	NOUN
gujaf-314	76	16	fee	fee	NOUN
gujaf-314	76	17	,	,	PUNCT
gujaf-314	76	18	after	after	ADP
gujaf-314	76	19	effecting	effect	VERB
gujaf-314	76	20	all	all	DET
gujaf-314	76	21	suggested	suggest	VERB
gujaf-314	76	22	corrections	correction	NOUN
gujaf-314	76	23	and	and	CCONJ
gujaf-314	76	24	changes	change	NOUN
gujaf-314	76	25	made	make	VERB
gujaf-314	76	26	on	on	ADP
gujaf-314	76	27	the	the	DET
gujaf-314	76	28	manuscript	manuscript	NOUN
gujaf-314	76	29	.	.	PUNCT
gujaf-314	77	1	all	all	DET
gujaf-314	77	2	corrected	correct	VERB
gujaf-314	77	3	papers	paper	NOUN
gujaf-314	77	4	returned	return	VERB
gujaf-314	77	5	within	within	ADP
gujaf-314	77	6	the	the	DET
gujaf-314	77	7	specified	specify	VERB
gujaf-314	77	8	time	time	NOUN
gujaf-314	77	9	frame	frame	NOUN
gujaf-314	77	10	will	will	AUX
gujaf-314	77	11	be	be	AUX
gujaf-314	77	12	published	publish	VERB
gujaf-314	77	13	in	in	ADP
gujaf-314	77	14	that	that	DET
gujaf-314	77	15	issue	issue	NOUN
gujaf-314	77	16	.	.	PUNCT
gujaf-314	78	1	payment	payment	NOUN
gujaf-314	78	2	details	detail	NOUN
gujaf-314	78	3	bank	bank	NOUN
gujaf-314	78	4	:	:	PUNCT
gujaf-314	78	5	fcmb	fcmb	PROPN
gujaf-314	78	6	account	account	PROPN
gujaf-314	78	7	number	number	NOUN
gujaf-314	78	8	:	:	PUNCT
gujaf-314	78	9	7278465011	7278465011	NUM
gujaf-314	78	10	account	account	NOUN
gujaf-314	78	11	name	name	NOUN
gujaf-314	78	12	:	:	PUNCT
gujaf-314	78	13	gusau	gusau	PROPN
gujaf-314	78	14	journal	journal	NOUN
gujaf-314	78	15	of	of	ADP
gujaf-314	78	16	accounting	accounting	NOUN
gujaf-314	78	17	and	and	CCONJ
gujaf-314	78	18	finance	finance	NOUN
gujaf-314	78	19	for	for	ADP
gujaf-314	78	20	inquiry	inquiry	NOUN
gujaf-314	78	21	,	,	PUNCT
gujaf-314	78	22	contact	contact	PROPN
gujaf-314	78	23	dr	dr	PROPN
gujaf-314	78	24	.	.	PROPN
gujaf-314	78	25	a.u	a.u	PROPN
gujaf-314	78	26	.	.	PROPN
gujaf-314	78	27	farouk	farouk	PROPN
gujaf-314	78	28	department	department	PROPN
gujaf-314	78	29	of	of	ADP
gujaf-314	78	30	accounting	accounting	NOUN
gujaf-314	78	31	and	and	CCONJ
gujaf-314	78	32	finance	finance	NOUN
gujaf-314	78	33	,	,	PUNCT
gujaf-314	78	34	federal	federal	ADJ
gujaf-314	78	35	university	university	NOUN
gujaf-314	78	36	gusau	gusau	PROPN
gujaf-314	78	37	,	,	PUNCT
gujaf-314	78	38	zamfara	zamfara	PROPN
gujaf-314	78	39	state	state	PROPN
gujaf-314	78	40	.	.	PUNCT
gujaf-314	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-314	80	1	+2348069393824	+2348069393824	PRON
gujaf-314	80	2	for	for	ADP
gujaf-314	80	3	more	more	ADJ
gujaf-314	80	4	information	information	NOUN
gujaf-314	80	5	,	,	PUNCT
gujaf-314	80	6	contact	contact	VERB
gujaf-314	80	7	the	the	DET
gujaf-314	80	8	editor	editor	NOUN
gujaf-314	80	9	-	-	PUNCT
gujaf-314	80	10	in	in	ADP
gujaf-314	80	11	-	-	PUNCT
gujaf-314	80	12	chief	chief	NOUN
gujaf-314	80	13	on	on	ADP
gujaf-314	80	14	+2348067766435	+2348067766435	NUM
gujaf-314	80	15	the	the	DET
gujaf-314	80	16	associate	associate	ADJ
gujaf-314	80	17	editor	editor	NOUN
gujaf-314	80	18	on	on	ADP
gujaf-314	80	19	+2348036057525	+2348036057525	NUM
gujaf-314	80	20	or	or	CCONJ
gujaf-314	80	21	visit	visit	VERB
gujaf-314	80	22	our	our	PRON
gujaf-314	80	23	website	website	NOUN
gujaf-314	80	24	on	on	ADP
gujaf-314	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-314	80	26	or	or	CCONJ
gujaf-314	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-314	80	28	gusau	gusau	ADJ
gujaf-314	80	29	journal	journal	NOUN
gujaf-314	80	30	of	of	ADP
gujaf-314	80	31	accounting	accounting	NOUN
gujaf-314	80	32	and	and	CCONJ
gujaf-314	80	33	finance	finance	NOUN
gujaf-314	80	34	,	,	PUNCT
gujaf-314	80	35	vol	vol	NOUN
gujaf-314	80	36	.	.	PROPN
gujaf-314	80	37	5	5	NUM
gujaf-314	80	38	,	,	PUNCT
gujaf-314	80	39	issue	issue	NOUN
gujaf-314	80	40	2	2	NUM
gujaf-314	80	41	,	,	PUNCT
gujaf-314	80	42	october	october	PROPN
gujaf-314	80	43	,	,	PUNCT
gujaf-314	80	44	2024	2024	NUM
gujaf-314	80	45	viii	viii	NOUN
gujaf-314	80	46	table	table	NOUN
gujaf-314	80	47	of	of	ADP
gujaf-314	80	48	contents	content	NOUN
gujaf-314	80	49	the	the	DET
gujaf-314	80	50	impact	impact	NOUN
gujaf-314	80	51	of	of	ADP
gujaf-314	80	52	gender	gender	NOUN
gujaf-314	80	53	diversity	diversity	NOUN
gujaf-314	80	54	on	on	ADP
gujaf-314	80	55	earnings	earning	NOUN
gujaf-314	80	56	quality	quality	NOUN
gujaf-314	80	57	of	of	ADP
gujaf-314	80	58	listed	list	VERB
gujaf-314	80	59	financial	financial	ADJ
gujaf-314	80	60	services	service	NOUN
gujaf-314	80	61	firms	firm	NOUN
gujaf-314	80	62	in	in	ADP
gujaf-314	80	63	nigeria	nigeria	PROPN
gujaf-314	80	64	:	:	PUNCT
gujaf-314	80	65	analysis	analysis	NOUN
gujaf-314	80	66	of	of	ADP
gujaf-314	80	67	two	two	NUM
gujaf-314	80	68	-	-	PUNCT
gujaf-314	80	69	stage	stage	NOUN
gujaf-314	80	70	least	least	ADJ
gujaf-314	80	71	squares	square	NOUN
gujaf-314	80	72	joseph	joseph	PROPN
gujaf-314	80	73	olorunfemi	olorunfemi	PROPN
gujaf-314	80	74	akande	akande	PROPN
gujaf-314	80	75	,	,	PUNCT
gujaf-314	80	76	phd	phd	NOUN
gujaf-314	80	77	1	1	NUM
gujaf-314	80	78	-	-	SYM
gujaf-314	80	79	18	18	NUM
gujaf-314	80	80	the	the	DET
gujaf-314	80	81	impact	impact	NOUN
gujaf-314	80	82	of	of	ADP
gujaf-314	80	83	audit	audit	NOUN
gujaf-314	80	84	quality	quality	NOUN
gujaf-314	80	85	on	on	ADP
gujaf-314	80	86	firm	firm	NOUN
gujaf-314	80	87	’s	’s	PART
gujaf-314	80	88	performance	performance	NOUN
gujaf-314	80	89	of	of	ADP
gujaf-314	80	90	listed	list	VERB
gujaf-314	80	91	consumer	consumer	NOUN
gujaf-314	80	92	goods	good	NOUN
gujaf-314	80	93	firms	firm	NOUN
gujaf-314	80	94	in	in	ADP
gujaf-314	80	95	nigeria	nigeria	PROPN
gujaf-314	80	96	fatima	fatima	PROPN
gujaf-314	80	97	shehu	shehu	PROPN
gujaf-314	80	98	giwa	giwa	PROPN
gujaf-314	80	99	,	,	PUNCT
gujaf-314	80	100	prof	prof	PROPN
gujaf-314	80	101	.	.	PUNCT
gujaf-314	81	1	benjamin	benjamin	PROPN
gujaf-314	81	2	kumai	kumai	PROPN
gujaf-314	81	3	gugong	gugong	PROPN
gujaf-314	81	4	,	,	PUNCT
gujaf-314	81	5	gloria	gloria	PROPN
gujaf-314	81	6	pam	pam	PROPN
gujaf-314	81	7	dachomo	dachomo	PROPN
gujaf-314	81	8	19	19	NUM
gujaf-314	81	9	-	-	SYM
gujaf-314	81	10	33	33	NUM
gujaf-314	81	11	women	woman	NOUN
gujaf-314	81	12	in	in	ADP
gujaf-314	81	13	top	top	ADJ
gujaf-314	81	14	echelon	echelon	NOUN
gujaf-314	81	15	positions	position	NOUN
gujaf-314	81	16	and	and	CCONJ
gujaf-314	81	17	their	their	PRON
gujaf-314	81	18	effects	effect	NOUN
gujaf-314	81	19	on	on	ADP
gujaf-314	81	20	carbon	carbon	NOUN
gujaf-314	81	21	emission	emission	NOUN
gujaf-314	81	22	disclosure	disclosure	NOUN
gujaf-314	81	23	:	:	PUNCT
gujaf-314	81	24	evidence	evidence	NOUN
gujaf-314	81	25	from	from	ADP
gujaf-314	81	26	an	an	DET
gujaf-314	81	27	emerging	emerge	VERB
gujaf-314	81	28	nation	nation	NOUN
gujaf-314	81	29	.	.	PUNCT
gujaf-314	81	30	saheed	sahee	VERB
gujaf-314	81	31	olanrewaju	olanrewaju	ADJ
gujaf-314	81	32	issa	issa	ADJ
gujaf-314	81	33	,	,	PUNCT
gujaf-314	81	34	abdulkadri	abdulkadri	PROPN
gujaf-314	81	35	toyin	toyin	NOUN
gujaf-314	81	36	alabi	alabi	NOUN
gujaf-314	81	37	,	,	PUNCT
gujaf-314	81	38	abdulbaki	abdulbaki	PROPN
gujaf-314	81	39	teniola	teniola	PROPN
gujaf-314	81	40	ubandawaki	ubandawaki	PROPN
gujaf-314	81	41	34	34	NUM
gujaf-314	81	42	-	-	SYM
gujaf-314	81	43	47	47	NUM
gujaf-314	81	44	ceo	ceo	NOUN
gujaf-314	81	45	characteristics	characteristic	NOUN
gujaf-314	81	46	and	and	CCONJ
gujaf-314	81	47	financial	financial	ADJ
gujaf-314	81	48	performance	performance	NOUN
gujaf-314	81	49	of	of	ADP
gujaf-314	81	50	listed	list	VERB
gujaf-314	81	51	dmbs	dmb	NOUN
gujaf-314	81	52	in	in	ADP
gujaf-314	81	53	nigeria	nigeria	PROPN
gujaf-314	81	54	florence	florence	PROPN
gujaf-314	81	55	bosede	bosede	PROPN
gujaf-314	81	56	ajagbonna	ajagbonna	NOUN
gujaf-314	81	57	,	,	PUNCT
gujaf-314	81	58	benjamin	benjamin	PROPN
gujaf-314	81	59	kumai	kumai	PROPN
gujaf-314	81	60	gugong	gugong	PROPN
gujaf-314	81	61	,	,	PUNCT
gujaf-314	81	62	augustine	augustine	PROPN
gujaf-314	81	63	ayuba	ayuba	PROPN
gujaf-314	81	64	,	,	PUNCT
gujaf-314	81	65	idris	idris	PROPN
gujaf-314	81	66	mohammed	mohammed	PROPN
gujaf-314	81	67	,	,	PUNCT
gujaf-314	81	68	isuwa	isuwa	PROPN
gujaf-314	81	69	dauda	dauda	NOUN
gujaf-314	81	70	.	.	PUNCT
gujaf-314	82	1	48	48	NUM
gujaf-314	82	2	-	-	SYM
gujaf-314	82	3	69	69	NUM
gujaf-314	82	4	post	post	NOUN
gujaf-314	82	5	covid-19	covid-19	PROPN
gujaf-314	82	6	pandemic	pandemic	ADJ
gujaf-314	82	7	:	:	PUNCT
gujaf-314	82	8	comparative	comparative	ADJ
gujaf-314	82	9	study	study	NOUN
gujaf-314	82	10	in	in	ADP
gujaf-314	82	11	the	the	DET
gujaf-314	82	12	value	value	NOUN
gujaf-314	82	13	relevance	relevance	NOUN
gujaf-314	82	14	of	of	ADP
gujaf-314	82	15	accounting	accounting	NOUN
gujaf-314	82	16	information	information	NOUN
gujaf-314	82	17	between	between	ADP
gujaf-314	82	18	listed	list	VERB
gujaf-314	82	19	manufacturing	manufacturing	NOUN
gujaf-314	82	20	firms	firm	NOUN
gujaf-314	82	21	and	and	CCONJ
gujaf-314	82	22	listed	list	VERB
gujaf-314	82	23	service	service	NOUN
gujaf-314	82	24	firms	firm	NOUN
gujaf-314	82	25	in	in	ADP
gujaf-314	82	26	nigeria	nigeria	PROPN
gujaf-314	82	27	abbas	abbas	PROPN
gujaf-314	82	28	,	,	PUNCT
gujaf-314	82	29	abdulrahman	abdulrahman	NOUN
gujaf-314	82	30	ngadi	ngadi	PROPN
gujaf-314	82	31	,	,	PUNCT
gujaf-314	82	32	abubakar	abubakar	PROPN
gujaf-314	82	33	,	,	PUNCT
gujaf-314	82	34	aliyu	aliyu	PROPN
gujaf-314	82	35	,	,	PUNCT
gujaf-314	82	36	abdu	abdu	PROPN
gujaf-314	82	37	,	,	PUNCT
gujaf-314	82	38	abubakar	abubakar	PROPN
gujaf-314	82	39	70	70	NUM
gujaf-314	82	40	-	-	SYM
gujaf-314	82	41	87	87	NUM
gujaf-314	82	42	environmental	environmental	ADJ
gujaf-314	82	43	and	and	CCONJ
gujaf-314	82	44	social	social	ADJ
gujaf-314	82	45	information	information	NOUN
gujaf-314	82	46	disclosure	disclosure	NOUN
gujaf-314	82	47	quality	quality	NOUN
gujaf-314	82	48	and	and	CCONJ
gujaf-314	82	49	financial	financial	ADJ
gujaf-314	82	50	performance	performance	NOUN
gujaf-314	82	51	of	of	ADP
gujaf-314	82	52	listed	list	VERB
gujaf-314	82	53	manufacturing	manufacturing	NOUN
gujaf-314	82	54	companies	company	NOUN
gujaf-314	82	55	in	in	ADP
gujaf-314	82	56	nigeria	nigeria	PROPN
gujaf-314	82	57	.	.	PUNCT
gujaf-314	82	58	:	:	PUNCT
gujaf-314	83	1	saka	saka	PROPN
gujaf-314	83	2	tunde	tunde	PROPN
gujaf-314	83	3	abdulsalam	abdulsalam	PROPN
gujaf-314	83	4	,	,	PUNCT
gujaf-314	83	5	ph.d	ph.d	PROPN
gujaf-314	83	6	88	88	NUM
gujaf-314	83	7	-	-	SYM
gujaf-314	83	8	108	108	NUM
gujaf-314	83	9	the	the	DET
gujaf-314	83	10	impact	impact	NOUN
gujaf-314	83	11	of	of	ADP
gujaf-314	83	12	corporate	corporate	ADJ
gujaf-314	83	13	social	social	ADJ
gujaf-314	83	14	responsibility	responsibility	NOUN
gujaf-314	83	15	on	on	ADP
gujaf-314	83	16	bank	bank	NOUN
gujaf-314	83	17	performance	performance	NOUN
gujaf-314	83	18	in	in	ADP
gujaf-314	83	19	nigeria	nigeria	PROPN
gujaf-314	83	20	ibrahim	ibrahim	PROPN
gujaf-314	83	21	yinka	yinka	PROPN
gujaf-314	83	22	agbeyinka	agbeyinka	PROPN
gujaf-314	83	23	109	109	NUM
gujaf-314	83	24	-	-	SYM
gujaf-314	83	25	123	123	NUM
gujaf-314	83	26	the	the	DET
gujaf-314	83	27	impact	impact	NOUN
gujaf-314	83	28	of	of	ADP
gujaf-314	83	29	firm	firm	ADJ
gujaf-314	83	30	characteristics	characteristic	NOUN
gujaf-314	83	31	on	on	ADP
gujaf-314	83	32	accruals	accrual	NOUN
gujaf-314	83	33	and	and	CCONJ
gujaf-314	83	34	real	real	ADJ
gujaf-314	83	35	earnings	earning	NOUN
gujaf-314	83	36	management	management	NOUN
gujaf-314	83	37	of	of	ADP
gujaf-314	83	38	listed	list	VERB
gujaf-314	83	39	manufacturing	manufacturing	NOUN
gujaf-314	83	40	firms	firm	NOUN
gujaf-314	83	41	in	in	ADP
gujaf-314	83	42	nigeria	nigeria	PROPN
gujaf-314	83	43	:	:	PUNCT
gujaf-314	84	1	muhammad	muhammad	PROPN
gujaf-314	84	2	,	,	PUNCT
gujaf-314	84	3	aisha	aisha	PROPN
gujaf-314	84	4	chado	chado	PROPN
gujaf-314	84	5	124	124	NUM
gujaf-314	84	6	-	-	SYM
gujaf-314	84	7	142	142	NUM
gujaf-314	84	8	the	the	DET
gujaf-314	84	9	impact	impact	NOUN
gujaf-314	84	10	of	of	ADP
gujaf-314	84	11	esg	esg	NOUN
gujaf-314	84	12	practices	practice	NOUN
gujaf-314	84	13	on	on	ADP
gujaf-314	84	14	the	the	DET
gujaf-314	84	15	risk	risk	NOUN
gujaf-314	84	16	portfolio	portfolio	NOUN
gujaf-314	84	17	of	of	ADP
gujaf-314	84	18	listed	list	VERB
gujaf-314	84	19	oil	oil	NOUN
gujaf-314	84	20	and	and	CCONJ
gujaf-314	84	21	gas	gas	NOUN
gujaf-314	84	22	firms	firm	NOUN
gujaf-314	84	23	in	in	ADP
gujaf-314	84	24	nigeria	nigeria	PROPN
gujaf-314	84	25	using	use	VERB
gujaf-314	84	26	a	a	DET
gujaf-314	84	27	multilayered	multilayered	ADJ
gujaf-314	84	28	criterion	criterion	NOUN
gujaf-314	84	29	:	:	PUNCT
gujaf-314	84	30	joseph	joseph	PROPN
gujaf-314	84	31	olorunfemi	olorunfemi	ADV
gujaf-314	84	32	akande	akande	PROPN
gujaf-314	84	33	143	143	PROPN
gujaf-314	84	34	-	-	SYM
gujaf-314	84	35	155	155	NUM
gujaf-314	84	36	effect	effect	NOUN
gujaf-314	84	37	of	of	ADP
gujaf-314	84	38	selected	select	VERB
gujaf-314	84	39	macroeconomic	macroeconomic	ADJ
gujaf-314	84	40	variables	variable	NOUN
gujaf-314	84	41	on	on	ADP
gujaf-314	84	42	stock	stock	NOUN
gujaf-314	84	43	market	market	NOUN
gujaf-314	84	44	volatility	volatility	NOUN
gujaf-314	84	45	in	in	ADP
gujaf-314	84	46	nigeria	nigeria	PROPN
gujaf-314	84	47	hauwa	hauwa	ADJ
gujaf-314	84	48	bayero	bayero	PROPN
gujaf-314	84	49	tijjani	tijjani	NOUN
gujaf-314	84	50	,	,	PUNCT
gujaf-314	84	51	prof	prof	PROPN
gujaf-314	84	52	sheikh	sheikh	PROPN
gujaf-314	84	53	ahmad	ahmad	PROPN
gujaf-314	84	54	abdullahi	abdullahi	PROPN
gujaf-314	84	55	,	,	PUNCT
gujaf-314	84	56	dr	dr	PROPN
gujaf-314	84	57	ibrahim	ibrahim	PROPN
gujaf-314	84	58	mohammed	mohammed	PROPN
gujaf-314	84	59	,	,	PUNCT
gujaf-314	84	60	dr	dr	PROPN
gujaf-314	84	61	isma’il	isma’il	PROPN
gujaf-314	84	62	tijjani	tijjani	PROPN
gujaf-314	84	63	idris	idris	PROPN
gujaf-314	84	64	156	156	NUM
gujaf-314	84	65	-	-	PUNCT
gujaf-314	84	66	171	171	NUM
gujaf-314	84	67	moderating	moderate	VERB
gujaf-314	84	68	effect	effect	NOUN
gujaf-314	84	69	of	of	ADP
gujaf-314	84	70	audit	audit	NOUN
gujaf-314	84	71	quality	quality	NOUN
gujaf-314	84	72	on	on	ADP
gujaf-314	84	73	value	value	NOUN
gujaf-314	84	74	relevance	relevance	NOUN
gujaf-314	84	75	of	of	ADP
gujaf-314	84	76	fair	fair	ADJ
gujaf-314	84	77	value	value	NOUN
gujaf-314	84	78	measurements	measurement	NOUN
gujaf-314	84	79	hierarchy	hierarchy	NOUN
gujaf-314	84	80	of	of	ADP
gujaf-314	84	81	listed	list	VERB
gujaf-314	84	82	financial	financial	ADJ
gujaf-314	84	83	services	service	NOUN
gujaf-314	84	84	companies	company	NOUN
gujaf-314	84	85	:	:	PUNCT
gujaf-314	84	86	tesleem	tesleem	VERB
gujaf-314	84	87	olayinka	olayinka	ADJ
gujaf-314	84	88	adeyemi	adeyemi	ADV
gujaf-314	84	89	172	172	NUM
gujaf-314	84	90	-	-	SYM
gujaf-314	84	91	202	202	NUM
gujaf-314	84	92	effect	effect	NOUN
gujaf-314	84	93	of	of	ADP
gujaf-314	84	94	audit	audit	NOUN
gujaf-314	84	95	quality	quality	NOUN
gujaf-314	84	96	attributes	attribute	NOUN
gujaf-314	84	97	and	and	CCONJ
gujaf-314	84	98	ifrs	ifrs	NOUN
gujaf-314	84	99	adoption	adoption	NOUN
gujaf-314	84	100	on	on	ADP
gujaf-314	84	101	financial	financial	ADJ
gujaf-314	84	102	reporting	reporting	NOUN
gujaf-314	84	103	quality	quality	NOUN
gujaf-314	84	104	of	of	ADP
gujaf-314	84	105	listed	list	VERB
gujaf-314	84	106	manufacturing	manufacturing	NOUN
gujaf-314	84	107	firms	firm	NOUN
gujaf-314	84	108	in	in	ADP
gujaf-314	84	109	nigeria	nigeria	PROPN
gujaf-314	84	110	:	:	PUNCT
gujaf-314	85	1	muhammad	muhammad	PROPN
gujaf-314	85	2	,	,	PUNCT
gujaf-314	85	3	aisha	aisha	PROPN
gujaf-314	85	4	chado	chado	VERB
gujaf-314	85	5	203	203	NUM
gujaf-314	85	6	-	-	SYM
gujaf-314	85	7	221	221	NUM
gujaf-314	85	8	electronic	electronic	ADJ
gujaf-314	85	9	banking	banking	NOUN
gujaf-314	85	10	and	and	CCONJ
gujaf-314	85	11	performance	performance	NOUN
gujaf-314	85	12	of	of	ADP
gujaf-314	85	13	banking	banking	NOUN
gujaf-314	85	14	sector	sector	NOUN
gujaf-314	85	15	in	in	ADP
gujaf-314	85	16	nigeria	nigeria	PROPN
gujaf-314	85	17	kayode	kayode	PROPN
gujaf-314	85	18	david	david	PROPN
gujaf-314	85	19	kolawole	kolawole	PROPN
gujaf-314	85	20	222	222	NUM
gujaf-314	85	21	-	-	SYM
gujaf-314	85	22	234	234	NUM
gujaf-314	85	23	gusau	gusau	ADJ
gujaf-314	85	24	journal	journal	NOUN
gujaf-314	85	25	of	of	ADP
gujaf-314	85	26	accounting	accounting	NOUN
gujaf-314	85	27	and	and	CCONJ
gujaf-314	85	28	finance	finance	NOUN
gujaf-314	85	29	,	,	PUNCT
gujaf-314	85	30	vol	vol	NOUN
gujaf-314	85	31	.	.	PROPN
gujaf-314	85	32	5	5	NUM
gujaf-314	85	33	,	,	PUNCT
gujaf-314	85	34	issue	issue	NOUN
gujaf-314	85	35	2	2	NUM
gujaf-314	85	36	,	,	PUNCT
gujaf-314	85	37	october	october	PROPN
gujaf-314	85	38	,	,	PUNCT
gujaf-314	85	39	2024	2024	NUM
gujaf-314	85	40	ix	ix	VERB
gujaf-314	85	41	do	do	AUX
gujaf-314	85	42	audit	audit	NOUN
gujaf-314	85	43	committee	committee	NOUN
gujaf-314	85	44	and	and	CCONJ
gujaf-314	85	45	board	board	NOUN
gujaf-314	85	46	attributes	attribute	VERB
gujaf-314	85	47	influence	influence	NOUN
gujaf-314	85	48	environmental	environmental	ADJ
gujaf-314	85	49	disclosure	disclosure	NOUN
gujaf-314	85	50	:	:	PUNCT
gujaf-314	85	51	an	an	DET
gujaf-314	85	52	empirical	empirical	ADJ
gujaf-314	85	53	investigation	investigation	NOUN
gujaf-314	85	54	of	of	ADP
gujaf-314	85	55	listed	list	VERB
gujaf-314	85	56	firms	firm	NOUN
gujaf-314	85	57	in	in	ADP
gujaf-314	85	58	nigeria	nigeria	PROPN
gujaf-314	85	59	haruna	haruna	PROPN
gujaf-314	85	60	muhammed	muhammed	PROPN
gujaf-314	85	61	musa	musa	PROPN
gujaf-314	85	62	235	235	NUM
gujaf-314	85	63	-	-	SYM
gujaf-314	85	64	248	248	NUM
gujaf-314	85	65	impact	impact	NOUN
gujaf-314	85	66	of	of	ADP
gujaf-314	85	67	external	external	ADJ
gujaf-314	85	68	debts	debt	NOUN
gujaf-314	85	69	on	on	ADP
gujaf-314	85	70	economic	economic	ADJ
gujaf-314	85	71	growth	growth	NOUN
gujaf-314	85	72	in	in	ADP
gujaf-314	85	73	nigeria	nigeria	PROPN
gujaf-314	85	74	ibrahim	ibrahim	PROPN
gujaf-314	85	75	yinka	yinka	PROPN
gujaf-314	85	76	agbeyinka	agbeyinka	PROPN
gujaf-314	85	77	249	249	NUM
gujaf-314	85	78	-	-	SYM
gujaf-314	85	79	261	261	NUM
gujaf-314	85	80	effect	effect	NOUN
gujaf-314	85	81	of	of	ADP
gujaf-314	85	82	compliance	compliance	NOUN
gujaf-314	85	83	cost	cost	NOUN
gujaf-314	85	84	and	and	CCONJ
gujaf-314	85	85	tax	tax	NOUN
gujaf-314	85	86	burden	burden	NOUN
gujaf-314	85	87	on	on	ADP
gujaf-314	85	88	tax	tax	NOUN
gujaf-314	85	89	compliance	compliance	NOUN
gujaf-314	85	90	of	of	ADP
gujaf-314	85	91	small	small	ADJ
gujaf-314	85	92	and	and	CCONJ
gujaf-314	85	93	medium	medium	ADJ
gujaf-314	85	94	-	-	PUNCT
gujaf-314	85	95	scale	scale	NOUN
gujaf-314	85	96	enterprises	enterprise	NOUN
gujaf-314	85	97	in	in	ADP
gujaf-314	85	98	benue	benue	NOUN
gujaf-314	85	99	state	state	PROPN
gujaf-314	85	100	,	,	PUNCT
gujaf-314	85	101	nigeria	nigeria	PROPN
gujaf-314	85	102	okpe	okpe	PROPN
gujaf-314	85	103	caleb	caleb	PROPN
gujaf-314	85	104	john	john	PROPN
gujaf-314	85	105	,	,	PUNCT
gujaf-314	85	106	prof	prof	PROPN
gujaf-314	85	107	.	.	PUNCT
gujaf-314	86	1	aliyu	aliyu	PROPN
gujaf-314	86	2	nuraddeen	nuraddeen	PROPN
gujaf-314	86	3	shehu	shehu	PROPN
gujaf-314	86	4	,	,	PUNCT
gujaf-314	86	5	prof	prof	PROPN
gujaf-314	86	6	.	.	PUNCT
gujaf-314	86	7	bello	bello	PROPN
gujaf-314	86	8	a.	a.	PROPN
gujaf-314	86	9	ahmad	ahmad	PROPN
gujaf-314	86	10	,	,	PUNCT
gujaf-314	86	11	ahmed	ahmed	PROPN
gujaf-314	86	12	aliyu	aliyu	PROPN
gujaf-314	86	13	abdullahi	abdullahi	PROPN
gujaf-314	86	14	phd	phd	PROPN
gujaf-314	86	15	,	,	PUNCT
gujaf-314	86	16	mohammed	mohammed	PROPN
gujaf-314	86	17	musa	musa	PROPN
gujaf-314	86	18	abdulkarim	abdulkarim	PROPN
gujaf-314	86	19	phd	phd	PROPN
gujaf-314	86	20	.	.	PUNCT
gujaf-314	87	1	262	262	NUM
gujaf-314	87	2	-	-	SYM
gujaf-314	87	3	282	282	NUM
gujaf-314	87	4	the	the	DET
gujaf-314	87	5	effect	effect	NOUN
gujaf-314	87	6	of	of	ADP
gujaf-314	87	7	bank	bank	NOUN
gujaf-314	87	8	sectoral	sectoral	ADJ
gujaf-314	87	9	credit	credit	NOUN
gujaf-314	87	10	and	and	CCONJ
gujaf-314	87	11	exchange	exchange	NOUN
gujaf-314	87	12	rate	rate	NOUN
gujaf-314	87	13	on	on	ADP
gujaf-314	87	14	financial	financial	ADJ
gujaf-314	87	15	performance	performance	NOUN
gujaf-314	87	16	of	of	ADP
gujaf-314	87	17	listed	list	VERB
gujaf-314	87	18	manufacturing	manufacturing	NOUN
gujaf-314	87	19	firms	firm	NOUN
gujaf-314	87	20	in	in	ADP
gujaf-314	87	21	nigeria	nigeria	PROPN
gujaf-314	87	22	.	.	PUNCT
gujaf-314	88	1	ibrahim	ibrahim	PROPN
gujaf-314	88	2	kabir	kabir	PROPN
gujaf-314	88	3	adedeji	adedeji	PROPN
gujaf-314	88	4	,	,	PUNCT
gujaf-314	88	5	dr	dr	PROPN
gujaf-314	88	6	ibrahim	ibrahim	PROPN
gujaf-314	88	7	muhammed	muhammed	PROPN
gujaf-314	88	8	,	,	PUNCT
gujaf-314	88	9	prof	prof	PROPN
gujaf-314	88	10	.	.	PUNCT
gujaf-314	89	1	muhammed	muhamme	VERB
gujaf-314	89	2	habibu	habibu	ADJ
gujaf-314	89	3	sabari	sabari	PROPN
gujaf-314	89	4	prof	prof	PROPN
gujaf-314	89	5	.	.	PUNCT
gujaf-314	90	1	abiodun	abiodun	PROPN
gujaf-314	90	2	popoola	popoola	PROPN
gujaf-314	90	3	283	283	NUM
gujaf-314	90	4	-	-	SYM
gujaf-314	90	5	297	297	NUM
gujaf-314	90	6	the	the	DET
gujaf-314	90	7	effects	effect	NOUN
gujaf-314	90	8	of	of	ADP
gujaf-314	90	9	interest	interest	NOUN
gujaf-314	90	10	rate	rate	NOUN
gujaf-314	90	11	and	and	CCONJ
gujaf-314	90	12	money	money	NOUN
gujaf-314	90	13	supply	supply	NOUN
gujaf-314	90	14	on	on	ADP
gujaf-314	90	15	systematic	systematic	ADJ
gujaf-314	90	16	risk	risk	NOUN
gujaf-314	90	17	associated	associate	VERB
gujaf-314	90	18	with	with	ADP
gujaf-314	90	19	return	return	NOUN
gujaf-314	90	20	in	in	ADP
gujaf-314	90	21	nigerian	nigerian	ADJ
gujaf-314	90	22	exchange	exchange	PROPN
gujaf-314	90	23	adedokun	adedokun	PROPN
gujaf-314	90	24	rofiat	rofiat	PROPN
gujaf-314	90	25	,	,	PUNCT
gujaf-314	90	26	prof	prof	PROPN
gujaf-314	90	27	.	.	PROPN
gujaf-314	90	28	sani	sani	PROPN
gujaf-314	90	29	abdullahi	abdullahi	PROPN
gujaf-314	90	30	,	,	PUNCT
gujaf-314	90	31	dr	dr	PROPN
gujaf-314	90	32	.	.	PROPN
gujaf-314	90	33	ibrahim	ibrahim	PROPN
gujaf-314	90	34	mohammed	mohammed	PROPN
gujaf-314	90	35	,	,	PUNCT
gujaf-314	90	36	prof	prof	PROPN
gujaf-314	90	37	.	.	PUNCT
gujaf-314	91	1	ahmad	ahmad	PROPN
gujaf-314	91	2	dogarawa	dogarawa	PROPN
gujaf-314	91	3	298	298	NUM
gujaf-314	91	4	-	-	SYM
gujaf-314	91	5	314	314	NUM
gujaf-314	91	6	effect	effect	NOUN
gujaf-314	91	7	of	of	ADP
gujaf-314	91	8	firm	firm	ADJ
gujaf-314	91	9	attributes	attribute	NOUN
gujaf-314	91	10	on	on	ADP
gujaf-314	91	11	the	the	DET
gujaf-314	91	12	growth	growth	NOUN
gujaf-314	91	13	of	of	ADP
gujaf-314	91	14	healthcare	healthcare	NOUN
gujaf-314	91	15	companies	company	NOUN
gujaf-314	91	16	listed	list	VERB
gujaf-314	91	17	on	on	ADP
gujaf-314	91	18	the	the	DET
gujaf-314	91	19	nigerian	nigerian	PROPN
gujaf-314	91	20	exchange	exchange	PROPN
gujaf-314	91	21	group	group	PROPN
gujaf-314	91	22	salisu	salisu	PROPN
gujaf-314	91	23	isyaku	isyaku	NOUN
gujaf-314	91	24	dahiru	dahiru	NOUN
gujaf-314	91	25	,	,	PUNCT
gujaf-314	91	26	adeyemi	adeyemi	ADV
gujaf-314	91	27	tesleem	tesleem	VERB
gujaf-314	91	28	,	,	PUNCT
gujaf-314	91	29	phd	phd	NOUN
gujaf-314	91	30	,	,	PUNCT
gujaf-314	91	31	suleiman	suleiman	PROPN
gujaf-314	91	32	salami	salami	PROPN
gujaf-314	91	33	,	,	PUNCT
gujaf-314	91	34	phd	phd	NOUN
gujaf-314	91	35	315	315	NUM
gujaf-314	91	36	-	-	PUNCT
gujaf-314	91	37	331	331	NUM
gujaf-314	91	38	corporate	corporate	ADJ
gujaf-314	91	39	social	social	ADJ
gujaf-314	91	40	responsibility	responsibility	NOUN
gujaf-314	91	41	and	and	CCONJ
gujaf-314	91	42	performance	performance	NOUN
gujaf-314	91	43	of	of	ADP
gujaf-314	91	44	firms	firm	NOUN
gujaf-314	91	45	in	in	ADP
gujaf-314	91	46	lagos	lagos	PROPN
gujaf-314	91	47	state	state	PROPN
gujaf-314	91	48	nigeria	nigeria	PROPN
gujaf-314	91	49	kayode	kayode	PROPN
gujaf-314	91	50	david	david	PROPN
gujaf-314	91	51	kolawole	kolawole	PROPN
gujaf-314	91	52	332	332	NUM
gujaf-314	91	53	-	-	SYM
gujaf-314	91	54	343	343	NUM
gujaf-314	91	55	does	do	AUX
gujaf-314	91	56	taxation	taxation	NOUN
gujaf-314	91	57	affect	affect	VERB
gujaf-314	91	58	banks	bank	NOUN
gujaf-314	91	59	’	'	PUNCT
gujaf-314	91	60	profitability	profitability	NOUN
gujaf-314	91	61	:	:	PUNCT
gujaf-314	91	62	evidence	evidence	NOUN
gujaf-314	91	63	from	from	ADP
gujaf-314	91	64	nigeria	nigeria	PROPN
gujaf-314	91	65	emmanuel	emmanuel	PROPN
gujaf-314	91	66	imuede	imuede	PROPN
gujaf-314	91	67	oyasor	oyasor	PROPN
gujaf-314	91	68	344	344	NUM
gujaf-314	91	69	-	-	SYM
gujaf-314	91	70	356	356	NUM
gujaf-314	91	71	working	work	VERB
gujaf-314	91	72	capital	capital	NOUN
gujaf-314	91	73	management	management	NOUN
gujaf-314	91	74	and	and	CCONJ
gujaf-314	91	75	manufacturing	manufacturing	NOUN
gujaf-314	91	76	performance	performance	NOUN
gujaf-314	91	77	in	in	ADP
gujaf-314	91	78	nigeria	nigeria	PROPN
gujaf-314	91	79	adedeji	adedeji	PROPN
gujaf-314	91	80	daniel	daniel	PROPN
gujaf-314	91	81	gbadebo	gbadebo	PROPN
gujaf-314	91	82	357	357	NUM
gujaf-314	91	83	-	-	SYM
gujaf-314	91	84	368	368	NUM
gujaf-314	91	85	the	the	DET
gujaf-314	91	86	multidimensionality	multidimensionality	NOUN
gujaf-314	91	87	foreign	foreign	ADJ
gujaf-314	91	88	direct	direct	ADJ
gujaf-314	91	89	investment	investment	NOUN
gujaf-314	91	90	’s	’s	PART
gujaf-314	91	91	impact	impact	NOUN
gujaf-314	91	92	on	on	ADP
gujaf-314	91	93	the	the	DET
gujaf-314	91	94	economy	economy	NOUN
gujaf-314	92	1	emmanuel	emmanuel	PROPN
gujaf-314	92	2	imuede	imuede	PROPN
gujaf-314	92	3	oyasor	oyasor	PROPN
gujaf-314	92	4	369	369	NUM
gujaf-314	92	5	-	-	SYM
gujaf-314	92	6	383	383	NUM
gujaf-314	92	7	private	private	ADJ
gujaf-314	92	8	capital	capital	NOUN
gujaf-314	92	9	formation	formation	NOUN
gujaf-314	92	10	,	,	PUNCT
gujaf-314	92	11	public	public	ADJ
gujaf-314	92	12	sector	sector	NOUN
gujaf-314	92	13	capital	capital	NOUN
gujaf-314	92	14	formation	formation	NOUN
gujaf-314	92	15	and	and	CCONJ
gujaf-314	92	16	economic	economic	ADJ
gujaf-314	92	17	growth	growth	NOUN
gujaf-314	92	18	in	in	ADP
gujaf-314	92	19	south	south	PROPN
gujaf-314	92	20	africa	africa	PROPN
gujaf-314	92	21	ahmed	ahmed	PROPN
gujaf-314	92	22	oluwatobi	oluwatobi	PROPN
gujaf-314	92	23	adekunle	adekunle	PROPN
gujaf-314	92	24	384	384	NUM
gujaf-314	92	25	-	-	SYM
gujaf-314	92	26	396	396	NUM
gujaf-314	92	27	macroeconomic	macroeconomic	ADJ
gujaf-314	92	28	determinants	determinant	NOUN
gujaf-314	92	29	and	and	CCONJ
gujaf-314	92	30	stock	stock	NOUN
gujaf-314	92	31	market	market	NOUN
gujaf-314	92	32	volatility	volatility	NOUN
gujaf-314	92	33	amidst	amidst	ADP
gujaf-314	92	34	the	the	DET
gujaf-314	92	35	period	period	NOUN
gujaf-314	92	36	of	of	ADP
gujaf-314	92	37	economic	economic	ADJ
gujaf-314	92	38	recession	recession	NOUN
gujaf-314	92	39	in	in	ADP
gujaf-314	92	40	nigeria	nigeria	PROPN
gujaf-314	92	41	hauwa	hauwa	ADJ
gujaf-314	92	42	bayero	bayero	PROPN
gujaf-314	92	43	tijjani	tijjani	NOUN
gujaf-314	92	44	,	,	PUNCT
gujaf-314	92	45	prof	prof	PROPN
gujaf-314	92	46	sheikh	sheikh	PROPN
gujaf-314	92	47	ahmad	ahmad	PROPN
gujaf-314	92	48	abdullahi	abdullahi	PROPN
gujaf-314	92	49	,	,	PUNCT
gujaf-314	92	50	dr	dr	PROPN
gujaf-314	92	51	ibrahim	ibrahim	PROPN
gujaf-314	92	52	mohammed	mohammed	PROPN
gujaf-314	92	53	dr	dr	PROPN
gujaf-314	92	54	isma’il	isma’il	PROPN
gujaf-314	92	55	tijjani	tijjani	PROPN
gujaf-314	92	56	idris	idris	PROPN
gujaf-314	92	57	396	396	NUM
gujaf-314	92	58	-	-	SYM
gujaf-314	92	59	412	412	NUM
gujaf-314	92	60	gusau	gusau	ADJ
gujaf-314	92	61	journal	journal	NOUN
gujaf-314	92	62	of	of	ADP
gujaf-314	92	63	accounting	accounting	NOUN
gujaf-314	92	64	and	and	CCONJ
gujaf-314	92	65	finance	finance	NOUN
gujaf-314	92	66	,	,	PUNCT
gujaf-314	92	67	vol	vol	NOUN
gujaf-314	92	68	.	.	PROPN
gujaf-314	92	69	5	5	NUM
gujaf-314	92	70	,	,	PUNCT
gujaf-314	92	71	issue	issue	NOUN
gujaf-314	92	72	2	2	NUM
gujaf-314	92	73	,	,	PUNCT
gujaf-314	92	74	october	october	PROPN
gujaf-314	92	75	,	,	PUNCT
gujaf-314	92	76	2024	2024	NUM
gujaf-314	92	77	1	1	NUM
gujaf-314	92	78	the	the	DET
gujaf-314	92	79	impact	impact	NOUN
gujaf-314	92	80	of	of	ADP
gujaf-314	92	81	gender	gender	NOUN
gujaf-314	92	82	diversity	diversity	NOUN
gujaf-314	92	83	on	on	ADP
gujaf-314	92	84	earnings	earning	NOUN
gujaf-314	92	85	quality	quality	NOUN
gujaf-314	92	86	of	of	ADP
gujaf-314	92	87	listed	list	VERB
gujaf-314	92	88	financial	financial	ADJ
gujaf-314	92	89	services	service	NOUN
gujaf-314	92	90	firms	firm	NOUN
gujaf-314	92	91	in	in	ADP
gujaf-314	92	92	nigeria	nigeria	PROPN
gujaf-314	92	93	:	:	PUNCT
gujaf-314	92	94	analysis	analysis	NOUN
gujaf-314	92	95	of	of	ADP
gujaf-314	92	96	two	two	NUM
gujaf-314	92	97	-	-	PUNCT
gujaf-314	92	98	stage	stage	NOUN
gujaf-314	92	99	least	least	ADJ
gujaf-314	92	100	squares	square	NOUN
gujaf-314	92	101	joseph	joseph	PROPN
gujaf-314	92	102	olorunfemi	olorunfemi	PROPN
gujaf-314	92	103	akande	akande	PROPN
gujaf-314	92	104	department	department	PROPN
gujaf-314	92	105	of	of	ADP
gujaf-314	92	106	accounting	accounting	PROPN
gujaf-314	92	107	science	science	PROPN
gujaf-314	92	108	walter	walter	PROPN
gujaf-314	92	109	sisulu	sisulu	PROPN
gujaf-314	92	110	university	university	PROPN
gujaf-314	92	111	,	,	PUNCT
gujaf-314	92	112	mthatha	mthatha	PROPN
gujaf-314	92	113	,	,	PUNCT
gujaf-314	92	114	south	south	PROPN
gujaf-314	92	115	africa	africa	PROPN
gujaf-314	92	116	jakande@wsu.ac.za	jakande@wsu.ac.za	PROPN
gujaf-314	92	117	doi	doi	PROPN
gujaf-314	92	118	:	:	PUNCT
gujaf-314	92	119	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	ADJ
gujaf-314	92	120	abstract	abstract	ADJ
gujaf-314	92	121	this	this	DET
gujaf-314	92	122	study	study	NOUN
gujaf-314	92	123	investigates	investigate	VERB
gujaf-314	92	124	the	the	DET
gujaf-314	92	125	impact	impact	NOUN
gujaf-314	92	126	of	of	ADP
gujaf-314	92	127	gender	gender	NOUN
gujaf-314	92	128	diversity	diversity	NOUN
gujaf-314	92	129	on	on	ADP
gujaf-314	92	130	the	the	DET
gujaf-314	92	131	earnings	earning	NOUN
gujaf-314	92	132	quality	quality	NOUN
gujaf-314	92	133	of	of	ADP
gujaf-314	92	134	listed	list	VERB
gujaf-314	92	135	financial	financial	ADJ
gujaf-314	92	136	service	service	NOUN
gujaf-314	92	137	firms	firm	NOUN
gujaf-314	92	138	in	in	ADP
gujaf-314	92	139	nigeria	nigeria	PROPN
gujaf-314	92	140	,	,	PUNCT
gujaf-314	92	141	focusing	focus	VERB
gujaf-314	92	142	on	on	ADP
gujaf-314	92	143	the	the	DET
gujaf-314	92	144	role	role	NOUN
gujaf-314	92	145	of	of	ADP
gujaf-314	92	146	gender	gender	NOUN
gujaf-314	92	147	diversity	diversity	NOUN
gujaf-314	92	148	and	and	CCONJ
gujaf-314	92	149	board	board	NOUN
gujaf-314	92	150	size	size	NOUN
gujaf-314	92	151	.	.	PUNCT
gujaf-314	93	1	utilizing	utilize	VERB
gujaf-314	93	2	a	a	DET
gujaf-314	93	3	correlation	correlation	NOUN
gujaf-314	93	4	research	research	NOUN
gujaf-314	93	5	design	design	NOUN
gujaf-314	93	6	,	,	PUNCT
gujaf-314	93	7	it	it	PRON
gujaf-314	93	8	aims	aim	VERB
gujaf-314	93	9	to	to	PART
gujaf-314	93	10	test	test	VERB
gujaf-314	93	11	and	and	CCONJ
gujaf-314	93	12	predict	predict	VERB
gujaf-314	93	13	the	the	DET
gujaf-314	93	14	relationships	relationship	NOUN
gujaf-314	93	15	among	among	ADP
gujaf-314	93	16	these	these	DET
gujaf-314	93	17	variables	variable	NOUN
gujaf-314	93	18	.	.	PUNCT
gujaf-314	94	1	the	the	DET
gujaf-314	94	2	sample	sample	NOUN
gujaf-314	94	3	consists	consist	VERB
gujaf-314	94	4	of	of	ADP
gujaf-314	94	5	36	36	NUM
gujaf-314	94	6	financial	financial	ADJ
gujaf-314	94	7	service	service	NOUN
gujaf-314	94	8	firms	firm	NOUN
gujaf-314	94	9	listed	list	VERB
gujaf-314	94	10	on	on	ADP
gujaf-314	94	11	the	the	DET
gujaf-314	94	12	nigerian	nigerian	ADJ
gujaf-314	94	13	exchange	exchange	NOUN
gujaf-314	94	14	group	group	NOUN
gujaf-314	94	15	,	,	PUNCT
gujaf-314	94	16	selected	select	VERB
gujaf-314	94	17	based	base	VERB
gujaf-314	94	18	on	on	ADP
gujaf-314	94	19	criteria	criterion	NOUN
gujaf-314	94	20	ensuring	ensure	VERB
gujaf-314	94	21	the	the	DET
gujaf-314	94	22	availability	availability	NOUN
gujaf-314	94	23	of	of	ADP
gujaf-314	94	24	relevant	relevant	ADJ
gujaf-314	94	25	data	datum	NOUN
gujaf-314	94	26	from	from	ADP
gujaf-314	94	27	2008	2008	NUM
gujaf-314	94	28	to	to	ADP
gujaf-314	94	29	2022	2022	NUM
gujaf-314	94	30	.	.	PUNCT
gujaf-314	95	1	secondary	secondary	ADJ
gujaf-314	95	2	data	datum	NOUN
gujaf-314	95	3	from	from	ADP
gujaf-314	95	4	these	these	DET
gujaf-314	95	5	firms	firm	NOUN
gujaf-314	95	6	'	'	PART
gujaf-314	95	7	annual	annual	ADJ
gujaf-314	95	8	financial	financial	ADJ
gujaf-314	95	9	reports	report	NOUN
gujaf-314	95	10	provided	provide	VERB
gujaf-314	95	11	the	the	DET
gujaf-314	95	12	basis	basis	NOUN
gujaf-314	95	13	for	for	ADP
gujaf-314	95	14	analysis	analysis	NOUN
gujaf-314	95	15	.	.	PUNCT
gujaf-314	96	1	to	to	PART
gujaf-314	96	2	address	address	VERB
gujaf-314	96	3	potential	potential	ADJ
gujaf-314	96	4	endogeneity	endogeneity	NOUN
gujaf-314	96	5	,	,	PUNCT
gujaf-314	96	6	a	a	DET
gujaf-314	96	7	two	two	NUM
gujaf-314	96	8	-	-	PUNCT
gujaf-314	96	9	stage	stage	NOUN
gujaf-314	96	10	least	least	ADJ
gujaf-314	96	11	squares	square	NOUN
gujaf-314	96	12	(	(	PUNCT
gujaf-314	96	13	2sls	2sls	NOUN
gujaf-314	96	14	)	)	PUNCT
gujaf-314	96	15	regression	regression	NOUN
gujaf-314	96	16	was	be	AUX
gujaf-314	96	17	used	use	VERB
gujaf-314	96	18	,	,	PUNCT
gujaf-314	96	19	with	with	ADP
gujaf-314	96	20	instrumental	instrumental	ADJ
gujaf-314	96	21	variables	variable	NOUN
gujaf-314	96	22	estimating	estimate	VERB
gujaf-314	96	23	the	the	DET
gujaf-314	96	24	endogenous	endogenous	ADJ
gujaf-314	96	25	variables	variable	NOUN
gujaf-314	96	26	.	.	PUNCT
gujaf-314	97	1	additionally	additionally	ADV
gujaf-314	97	2	,	,	PUNCT
gujaf-314	97	3	generalized	generalized	ADJ
gujaf-314	97	4	least	least	ADJ
gujaf-314	97	5	squares	square	NOUN
gujaf-314	97	6	(	(	PUNCT
gujaf-314	97	7	gls	gls	PROPN
gujaf-314	97	8	)	)	PUNCT
gujaf-314	97	9	and	and	CCONJ
gujaf-314	97	10	feasible	feasible	ADJ
gujaf-314	97	11	generalized	generalized	ADJ
gujaf-314	97	12	least	least	ADJ
gujaf-314	97	13	squares	square	NOUN
gujaf-314	97	14	(	(	PUNCT
gujaf-314	97	15	fgls	fgls	NUM
gujaf-314	97	16	)	)	PUNCT
gujaf-314	97	17	methods	method	NOUN
gujaf-314	97	18	were	be	AUX
gujaf-314	97	19	applied	apply	VERB
gujaf-314	97	20	to	to	PART
gujaf-314	97	21	handle	handle	VERB
gujaf-314	97	22	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	97	23	and	and	CCONJ
gujaf-314	97	24	autocorrelation	autocorrelation	NOUN
gujaf-314	97	25	issues	issue	NOUN
gujaf-314	97	26	.	.	PUNCT
gujaf-314	98	1	the	the	DET
gujaf-314	98	2	econometric	econometric	ADJ
gujaf-314	98	3	model	model	NOUN
gujaf-314	98	4	assessed	assess	VERB
gujaf-314	98	5	earnings	earning	NOUN
gujaf-314	98	6	quality	quality	NOUN
gujaf-314	98	7	as	as	ADP
gujaf-314	98	8	the	the	DET
gujaf-314	98	9	dependent	dependent	ADJ
gujaf-314	98	10	variable	variable	NOUN
gujaf-314	98	11	,	,	PUNCT
gujaf-314	98	12	with	with	ADP
gujaf-314	98	13	female	female	ADJ
gujaf-314	98	14	financial	financial	ADJ
gujaf-314	98	15	experts	expert	NOUN
gujaf-314	98	16	,	,	PUNCT
gujaf-314	98	17	female	female	ADJ
gujaf-314	98	18	ceos	ceo	NOUN
gujaf-314	98	19	,	,	PUNCT
gujaf-314	98	20	and	and	CCONJ
gujaf-314	98	21	female	female	ADJ
gujaf-314	98	22	board	board	NOUN
gujaf-314	98	23	members	member	NOUN
gujaf-314	98	24	of	of	ADP
gujaf-314	98	25	foreign	foreign	ADJ
gujaf-314	98	26	nationality	nationality	NOUN
gujaf-314	98	27	.	.	PUNCT
gujaf-314	99	1	earnings	earning	NOUN
gujaf-314	99	2	quality	quality	NOUN
gujaf-314	99	3	was	be	AUX
gujaf-314	99	4	measured	measure	VERB
gujaf-314	99	5	using	use	VERB
gujaf-314	99	6	the	the	DET
gujaf-314	99	7	accruals	accrual	NOUN
gujaf-314	99	8	quality	quality	NOUN
gujaf-314	99	9	model	model	NOUN
gujaf-314	99	10	,	,	PUNCT
gujaf-314	99	11	evaluating	evaluate	VERB
gujaf-314	99	12	the	the	DET
gujaf-314	99	13	reliability	reliability	NOUN
gujaf-314	99	14	of	of	ADP
gujaf-314	99	15	reported	report	VERB
gujaf-314	99	16	earnings	earning	NOUN
gujaf-314	99	17	.	.	PUNCT
gujaf-314	100	1	the	the	DET
gujaf-314	100	2	findings	finding	NOUN
gujaf-314	100	3	reveal	reveal	VERB
gujaf-314	100	4	significant	significant	ADJ
gujaf-314	100	5	relationships	relationship	NOUN
gujaf-314	100	6	between	between	ADP
gujaf-314	100	7	board	board	NOUN
gujaf-314	100	8	attributes	attribute	NOUN
gujaf-314	100	9	and	and	CCONJ
gujaf-314	100	10	earnings	earning	NOUN
gujaf-314	100	11	quality	quality	NOUN
gujaf-314	100	12	,	,	PUNCT
gujaf-314	100	13	emphasizing	emphasize	VERB
gujaf-314	100	14	the	the	DET
gujaf-314	100	15	role	role	NOUN
gujaf-314	100	16	of	of	ADP
gujaf-314	100	17	gender	gender	NOUN
gujaf-314	100	18	diversity	diversity	NOUN
gujaf-314	100	19	in	in	ADP
gujaf-314	100	20	enhancing	enhance	VERB
gujaf-314	100	21	the	the	DET
gujaf-314	100	22	integrity	integrity	NOUN
gujaf-314	100	23	of	of	ADP
gujaf-314	100	24	financial	financial	ADJ
gujaf-314	100	25	reporting	reporting	NOUN
gujaf-314	100	26	.	.	PUNCT
gujaf-314	101	1	the	the	DET
gujaf-314	101	2	results	result	NOUN
gujaf-314	101	3	reveal	reveal	VERB
gujaf-314	101	4	significant	significant	ADJ
gujaf-314	101	5	positive	positive	ADJ
gujaf-314	101	6	relationships	relationship	NOUN
gujaf-314	101	7	between	between	ADP
gujaf-314	101	8	the	the	DET
gujaf-314	101	9	presence	presence	NOUN
gujaf-314	101	10	of	of	ADP
gujaf-314	101	11	female	female	ADJ
gujaf-314	101	12	financial	financial	ADJ
gujaf-314	101	13	experts	expert	NOUN
gujaf-314	101	14	and	and	CCONJ
gujaf-314	101	15	female	female	ADJ
gujaf-314	101	16	ceos	ceos	NOUN
gujaf-314	101	17	on	on	ADP
gujaf-314	101	18	the	the	DET
gujaf-314	101	19	board	board	NOUN
gujaf-314	101	20	with	with	ADP
gujaf-314	101	21	improved	improved	ADJ
gujaf-314	101	22	earnings	earning	NOUN
gujaf-314	101	23	quality	quality	NOUN
gujaf-314	101	24	,	,	PUNCT
gujaf-314	101	25	suggesting	suggest	VERB
gujaf-314	101	26	that	that	SCONJ
gujaf-314	101	27	gender	gender	NOUN
gujaf-314	101	28	diversity	diversity	NOUN
gujaf-314	101	29	contributes	contribute	VERB
gujaf-314	101	30	to	to	ADP
gujaf-314	101	31	more	more	ADV
gujaf-314	101	32	reliable	reliable	ADJ
gujaf-314	101	33	financial	financial	ADJ
gujaf-314	101	34	reporting	reporting	NOUN
gujaf-314	101	35	.	.	PUNCT
gujaf-314	102	1	diagnostic	diagnostic	ADJ
gujaf-314	102	2	tests	test	NOUN
gujaf-314	102	3	,	,	PUNCT
gujaf-314	102	4	including	include	VERB
gujaf-314	102	5	multicollinearity	multicollinearity	NOUN
gujaf-314	102	6	,	,	PUNCT
gujaf-314	102	7	autocorrelation	autocorrelation	NOUN
gujaf-314	102	8	,	,	PUNCT
gujaf-314	102	9	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	102	10	,	,	PUNCT
gujaf-314	102	11	and	and	CCONJ
gujaf-314	102	12	normality	normality	NOUN
gujaf-314	102	13	,	,	PUNCT
gujaf-314	102	14	confirmed	confirm	VERB
gujaf-314	102	15	the	the	DET
gujaf-314	102	16	robustness	robustness	NOUN
gujaf-314	102	17	of	of	ADP
gujaf-314	102	18	the	the	DET
gujaf-314	102	19	results	result	NOUN
gujaf-314	102	20	.	.	PUNCT
gujaf-314	103	1	this	this	DET
gujaf-314	103	2	research	research	NOUN
gujaf-314	103	3	contributes	contribute	VERB
gujaf-314	103	4	to	to	ADP
gujaf-314	103	5	the	the	DET
gujaf-314	103	6	understanding	understanding	NOUN
gujaf-314	103	7	of	of	ADP
gujaf-314	103	8	corporate	corporate	ADJ
gujaf-314	103	9	governance	governance	NOUN
gujaf-314	103	10	by	by	ADP
gujaf-314	103	11	highlighting	highlight	VERB
gujaf-314	103	12	how	how	SCONJ
gujaf-314	103	13	board	board	NOUN
gujaf-314	103	14	composition	composition	NOUN
gujaf-314	103	15	influences	influence	VERB
gujaf-314	103	16	earnings	earning	NOUN
gujaf-314	103	17	quality	quality	NOUN
gujaf-314	103	18	,	,	PUNCT
gujaf-314	103	19	highlighting	highlight	VERB
gujaf-314	103	20	the	the	DET
gujaf-314	103	21	relevance	relevance	NOUN
gujaf-314	103	22	of	of	ADP
gujaf-314	103	23	gender	gender	NOUN
gujaf-314	103	24	diversity	diversity	NOUN
gujaf-314	103	25	in	in	ADP
gujaf-314	103	26	corporate	corporate	ADJ
gujaf-314	103	27	boards	board	NOUN
gujaf-314	103	28	,	,	PUNCT
gujaf-314	103	29	and	and	CCONJ
gujaf-314	103	30	providing	provide	VERB
gujaf-314	103	31	valuable	valuable	ADJ
gujaf-314	103	32	insights	insight	NOUN
gujaf-314	103	33	for	for	ADP
gujaf-314	103	34	policymakers	policymaker	NOUN
gujaf-314	103	35	,	,	PUNCT
gujaf-314	103	36	investors	investor	NOUN
gujaf-314	103	37	,	,	PUNCT
gujaf-314	103	38	and	and	CCONJ
gujaf-314	103	39	stakeholders	stakeholder	NOUN
gujaf-314	103	40	in	in	ADP
gujaf-314	103	41	the	the	DET
gujaf-314	103	42	financial	financial	ADJ
gujaf-314	103	43	industry	industry	NOUN
gujaf-314	103	44	.	.	PUNCT
gujaf-314	104	1	keywords	keyword	NOUN
gujaf-314	104	2	:	:	PUNCT
gujaf-314	104	3	analysis	analysis	NOUN
gujaf-314	104	4	of	of	ADP
gujaf-314	104	5	two	two	NUM
gujaf-314	104	6	-	-	PUNCT
gujaf-314	104	7	stage	stage	NOUN
gujaf-314	104	8	least	least	ADJ
gujaf-314	104	9	squares	square	NOUN
gujaf-314	104	10	,	,	PUNCT
gujaf-314	104	11	earnings	earning	NOUN
gujaf-314	104	12	quality	quality	NOUN
gujaf-314	104	13	,	,	PUNCT
gujaf-314	104	14	gender	gender	NOUN
gujaf-314	104	15	diversity	diversity	NOUN
gujaf-314	104	16	1.0	1.0	NUM
gujaf-314	104	17	introduction	introduction	NOUN
gujaf-314	104	18	firms	firm	NOUN
gujaf-314	104	19	aim	aim	VERB
gujaf-314	104	20	to	to	PART
gujaf-314	104	21	maximize	maximize	VERB
gujaf-314	104	22	wealth	wealth	NOUN
gujaf-314	104	23	by	by	ADP
gujaf-314	104	24	balancing	balance	VERB
gujaf-314	104	25	cash	cash	NOUN
gujaf-314	104	26	flows	flow	NOUN
gujaf-314	104	27	and	and	CCONJ
gujaf-314	104	28	the	the	DET
gujaf-314	104	29	cost	cost	NOUN
gujaf-314	104	30	of	of	ADP
gujaf-314	104	31	capital	capital	NOUN
gujaf-314	104	32	,	,	PUNCT
gujaf-314	104	33	with	with	ADP
gujaf-314	104	34	profitability	profitability	NOUN
gujaf-314	104	35	playing	play	VERB
gujaf-314	104	36	a	a	DET
gujaf-314	104	37	crucial	crucial	ADJ
gujaf-314	104	38	role	role	NOUN
gujaf-314	104	39	in	in	ADP
gujaf-314	104	40	securing	secure	VERB
gujaf-314	104	41	financing	financing	NOUN
gujaf-314	104	42	and	and	CCONJ
gujaf-314	104	43	fostering	foster	VERB
gujaf-314	104	44	growth	growth	NOUN
gujaf-314	104	45	.	.	PUNCT
gujaf-314	105	1	the	the	DET
gujaf-314	105	2	quality	quality	NOUN
gujaf-314	105	3	of	of	ADP
gujaf-314	105	4	earnings	earning	NOUN
gujaf-314	105	5	,	,	PUNCT
gujaf-314	105	6	often	often	ADV
gujaf-314	105	7	measured	measure	VERB
gujaf-314	105	8	by	by	ADP
gujaf-314	105	9	the	the	DET
gujaf-314	105	10	ratio	ratio	NOUN
gujaf-314	105	11	of	of	ADP
gujaf-314	105	12	net	net	ADJ
gujaf-314	105	13	operating	operating	NOUN
gujaf-314	105	14	income	income	NOUN
gujaf-314	105	15	to	to	ADP
gujaf-314	105	16	net	net	ADJ
gujaf-314	105	17	income	income	NOUN
gujaf-314	105	18	,	,	PUNCT
gujaf-314	105	19	is	be	AUX
gujaf-314	105	20	key	key	ADJ
gujaf-314	105	21	to	to	ADP
gujaf-314	105	22	maintaining	maintain	VERB
gujaf-314	105	23	stakeholder	stakeholder	NOUN
gujaf-314	105	24	trust	trust	NOUN
gujaf-314	105	25	and	and	CCONJ
gujaf-314	105	26	accurately	accurately	ADV
gujaf-314	105	27	reflecting	reflect	VERB
gujaf-314	105	28	a	a	DET
gujaf-314	105	29	company	company	NOUN
gujaf-314	105	30	's	's	PART
gujaf-314	105	31	operational	operational	ADJ
gujaf-314	105	32	performance	performance	NOUN
gujaf-314	105	33	(	(	PUNCT
gujaf-314	105	34	abbadi	abbadi	NOUN
gujaf-314	105	35	et	et	PROPN
gujaf-314	105	36	al	al	PROPN
gujaf-314	105	37	.	.	PROPN
gujaf-314	105	38	,	,	PUNCT
gujaf-314	105	39	2016	2016	NUM
gujaf-314	105	40	)	)	PUNCT
gujaf-314	105	41	.	.	PUNCT
gujaf-314	106	1	income	income	NOUN
gujaf-314	106	2	information	information	NOUN
gujaf-314	106	3	is	be	AUX
gujaf-314	106	4	vital	vital	ADJ
gujaf-314	106	5	for	for	ADP
gujaf-314	106	6	economic	economic	ADJ
gujaf-314	106	7	decision	decision	NOUN
gujaf-314	106	8	-	-	PUNCT
gujaf-314	106	9	making	make	VERB
gujaf-314	106	10	and	and	CCONJ
gujaf-314	106	11	forecasting	forecast	VERB
gujaf-314	106	12	future	future	ADJ
gujaf-314	106	13	revenues	revenue	NOUN
gujaf-314	106	14	(	(	PUNCT
gujaf-314	106	15	dechow	dechow	X
gujaf-314	106	16	et	et	PROPN
gujaf-314	106	17	al	al	PROPN
gujaf-314	106	18	.	.	PROPN
gujaf-314	106	19	,	,	PUNCT
gujaf-314	106	20	2010	2010	NUM
gujaf-314	106	21	)	)	PUNCT
gujaf-314	106	22	.	.	PUNCT
gujaf-314	107	1	however	however	ADV
gujaf-314	107	2	,	,	PUNCT
gujaf-314	107	3	managerial	managerial	ADJ
gujaf-314	107	4	objectives	objective	NOUN
gujaf-314	107	5	and	and	CCONJ
gujaf-314	107	6	behaviours	behaviour	NOUN
gujaf-314	107	7	can	can	AUX
gujaf-314	107	8	greatly	greatly	ADV
gujaf-314	107	9	impact	impact	VERB
gujaf-314	107	10	the	the	DET
gujaf-314	107	11	quality	quality	NOUN
gujaf-314	107	12	of	of	ADP
gujaf-314	107	13	earnings	earning	NOUN
gujaf-314	107	14	,	,	PUNCT
gujaf-314	107	15	as	as	SCONJ
gujaf-314	107	16	executive	executive	ADJ
gujaf-314	107	17	opportunism	opportunism	NOUN
gujaf-314	107	18	tends	tend	VERB
gujaf-314	107	19	to	to	PART
gujaf-314	107	20	reduce	reduce	VERB
gujaf-314	107	21	profit	profit	NOUN
gujaf-314	107	22	quality	quality	NOUN
gujaf-314	107	23	.	.	PUNCT
gujaf-314	108	1	false	false	ADJ
gujaf-314	108	2	reporting	reporting	NOUN
gujaf-314	108	3	under	under	ADP
gujaf-314	108	4	accounting	accounting	NOUN
gujaf-314	108	5	principles	principle	NOUN
gujaf-314	108	6	is	be	AUX
gujaf-314	108	7	often	often	ADV
gujaf-314	108	8	seen	see	VERB
gujaf-314	108	9	as	as	ADP
gujaf-314	108	10	an	an	DET
gujaf-314	108	11	"	"	PUNCT
gujaf-314	108	12	earnings	earning	NOUN
gujaf-314	108	13	quality	quality	NOUN
gujaf-314	108	14	"	"	PUNCT
gujaf-314	108	15	issue	issue	NOUN
gujaf-314	108	16	,	,	PUNCT
gujaf-314	108	17	with	with	ADP
gujaf-314	108	18	varying	vary	VERB
gujaf-314	108	19	perspectives	perspective	NOUN
gujaf-314	108	20	among	among	ADP
gujaf-314	108	21	stakeholders	stakeholder	NOUN
gujaf-314	108	22	.	.	PUNCT
gujaf-314	109	1	the	the	DET
gujaf-314	109	2	financial	financial	ADJ
gujaf-314	109	3	press	press	NOUN
gujaf-314	109	4	views	view	VERB
gujaf-314	109	5	earnings	earning	NOUN
gujaf-314	109	6	as	as	ADP
gujaf-314	109	7	high	high	ADJ
gujaf-314	109	8	quality	quality	NOUN
gujaf-314	109	9	if	if	SCONJ
gujaf-314	109	10	they	they	PRON
gujaf-314	109	11	comply	comply	VERB
gujaf-314	109	12	with	with	ADP
gujaf-314	109	13	gaap	gaap	PROPN
gujaf-314	109	14	and	and	CCONJ
gujaf-314	109	15	ifrs	ifrs	PROPN
gujaf-314	109	16	,	,	PUNCT
gujaf-314	109	17	while	while	SCONJ
gujaf-314	109	18	creditors	creditor	NOUN
gujaf-314	109	19	focus	focus	VERB
gujaf-314	109	20	on	on	ADP
gujaf-314	109	21	earnings	earning	NOUN
gujaf-314	109	22	'	'	PART
gujaf-314	109	23	ability	ability	NOUN
gujaf-314	109	24	to	to	PART
gujaf-314	109	25	convert	convert	VERB
gujaf-314	109	26	to	to	ADP
gujaf-314	109	27	cash	cash	NOUN
gujaf-314	109	28	flows	flow	NOUN
gujaf-314	109	29	.	.	PUNCT
gujaf-314	110	1	pay	pay	NOUN
gujaf-314	110	2	committees	committee	NOUN
gujaf-314	110	3	,	,	PUNCT
gujaf-314	110	4	meanwhile	meanwhile	ADV
gujaf-314	110	5	,	,	PUNCT
gujaf-314	110	6	assess	assess	VERB
gujaf-314	110	7	earnings	earning	NOUN
gujaf-314	110	8	quality	quality	NOUN
gujaf-314	110	9	based	base	VERB
gujaf-314	110	10	on	on	ADP
gujaf-314	110	11	how	how	SCONJ
gujaf-314	110	12	well	well	ADJ
gujaf-314	110	13	remuneration	remuneration	NOUN
gujaf-314	110	14	reflects	reflect	VERB
gujaf-314	110	15	managers	manager	NOUN
gujaf-314	110	16	'	'	PART
gujaf-314	110	17	true	true	ADJ
gujaf-314	110	18	performance	performance	NOUN
gujaf-314	110	19	and	and	CCONJ
gujaf-314	110	20	external	external	ADJ
gujaf-314	110	21	factors	factor	NOUN
gujaf-314	110	22	.	.	PUNCT
gujaf-314	111	1	given	give	VERB
gujaf-314	111	2	the	the	DET
gujaf-314	111	3	flexibility	flexibility	NOUN
gujaf-314	111	4	that	that	SCONJ
gujaf-314	111	5	accounting	accounting	NOUN
gujaf-314	111	6	and	and	CCONJ
gujaf-314	111	7	financial	financial	ADJ
gujaf-314	111	8	reporting	reporting	NOUN
gujaf-314	111	9	standards	standard	NOUN
gujaf-314	111	10	afford	afford	VERB
gujaf-314	111	11	managers	manager	NOUN
gujaf-314	111	12	,	,	PUNCT
gujaf-314	111	13	it	it	PRON
gujaf-314	111	14	is	be	AUX
gujaf-314	111	15	unsurprising	unsurprising	ADJ
gujaf-314	111	16	that	that	SCONJ
gujaf-314	111	17	earnings	earning	NOUN
gujaf-314	111	18	quality	quality	NOUN
gujaf-314	111	19	(	(	PUNCT
gujaf-314	111	20	eq	eq	NOUN
gujaf-314	111	21	)	)	PUNCT
gujaf-314	111	22	has	have	AUX
gujaf-314	111	23	become	become	VERB
gujaf-314	111	24	a	a	DET
gujaf-314	111	25	focal	focal	ADJ
gujaf-314	111	26	point	point	NOUN
gujaf-314	111	27	in	in	ADP
gujaf-314	111	28	financial	financial	ADJ
gujaf-314	111	29	accounting	accounting	NOUN
gujaf-314	111	30	research	research	NOUN
gujaf-314	111	31	.	.	PUNCT
gujaf-314	112	1	gusau	gusau	ADJ
gujaf-314	112	2	journal	journal	PROPN
gujaf-314	112	3	of	of	ADP
gujaf-314	112	4	accounting	accounting	NOUN
gujaf-314	112	5	and	and	CCONJ
gujaf-314	112	6	finance	finance	NOUN
gujaf-314	112	7	,	,	PUNCT
gujaf-314	112	8	vol	vol	NOUN
gujaf-314	112	9	.	.	PROPN
gujaf-314	112	10	5	5	NUM
gujaf-314	112	11	,	,	PUNCT
gujaf-314	112	12	issue	issue	NOUN
gujaf-314	112	13	2	2	NUM
gujaf-314	112	14	,	,	PUNCT
gujaf-314	112	15	october	october	PROPN
gujaf-314	112	16	,	,	PUNCT
gujaf-314	112	17	2024	2024	NUM
gujaf-314	112	18	2	2	NUM
gujaf-314	112	19	these	these	DET
gujaf-314	112	20	challenges	challenge	NOUN
gujaf-314	112	21	are	be	AUX
gujaf-314	112	22	particularly	particularly	ADV
gujaf-314	112	23	evident	evident	ADJ
gujaf-314	112	24	in	in	ADP
gujaf-314	112	25	the	the	DET
gujaf-314	112	26	nigerian	nigerian	ADJ
gujaf-314	112	27	financial	financial	ADJ
gujaf-314	112	28	sector	sector	NOUN
gujaf-314	112	29	,	,	PUNCT
gujaf-314	112	30	which	which	PRON
gujaf-314	112	31	has	have	AUX
gujaf-314	112	32	long	long	ADV
gujaf-314	112	33	struggled	struggle	VERB
gujaf-314	112	34	with	with	ADP
gujaf-314	112	35	poor	poor	ADJ
gujaf-314	112	36	corporate	corporate	ADJ
gujaf-314	112	37	governance	governance	NOUN
gujaf-314	112	38	and	and	CCONJ
gujaf-314	112	39	financial	financial	ADJ
gujaf-314	112	40	mismanagement	mismanagement	NOUN
gujaf-314	112	41	.	.	PUNCT
gujaf-314	113	1	in	in	ADP
gujaf-314	113	2	2009	2009	NUM
gujaf-314	113	3	,	,	PUNCT
gujaf-314	113	4	a	a	DET
gujaf-314	113	5	central	central	ADJ
gujaf-314	113	6	bank	bank	NOUN
gujaf-314	113	7	of	of	ADP
gujaf-314	113	8	nigeria	nigeria	PROPN
gujaf-314	113	9	(	(	PUNCT
gujaf-314	113	10	cbn	cbn	PROPN
gujaf-314	113	11	)	)	PUNCT
gujaf-314	113	12	investigation	investigation	NOUN
gujaf-314	113	13	revealed	reveal	VERB
gujaf-314	113	14	that	that	SCONJ
gujaf-314	113	15	several	several	ADJ
gujaf-314	113	16	banks	bank	NOUN
gujaf-314	113	17	,	,	PUNCT
gujaf-314	113	18	including	include	VERB
gujaf-314	113	19	afribank	afribank	PROPN
gujaf-314	113	20	and	and	CCONJ
gujaf-314	113	21	union	union	PROPN
gujaf-314	113	22	bank	bank	NOUN
gujaf-314	113	23	,	,	PUNCT
gujaf-314	113	24	were	be	AUX
gujaf-314	113	25	on	on	ADP
gujaf-314	113	26	the	the	DET
gujaf-314	113	27	verge	verge	NOUN
gujaf-314	113	28	of	of	ADP
gujaf-314	113	29	collapse	collapse	NOUN
gujaf-314	113	30	due	due	ADP
gujaf-314	113	31	to	to	ADP
gujaf-314	113	32	scandals	scandal	NOUN
gujaf-314	113	33	and	and	CCONJ
gujaf-314	113	34	ineffective	ineffective	ADJ
gujaf-314	113	35	management	management	NOUN
gujaf-314	113	36	practices	practice	NOUN
gujaf-314	113	37	.	.	PUNCT
gujaf-314	114	1	in	in	ADP
gujaf-314	114	2	response	response	NOUN
gujaf-314	114	3	,	,	PUNCT
gujaf-314	114	4	cbn	cbn	PROPN
gujaf-314	114	5	injected	inject	VERB
gujaf-314	114	6	billions	billion	NOUN
gujaf-314	114	7	of	of	ADP
gujaf-314	114	8	naira	naira	NOUN
gujaf-314	114	9	into	into	ADP
gujaf-314	114	10	the	the	DET
gujaf-314	114	11	system	system	NOUN
gujaf-314	114	12	and	and	CCONJ
gujaf-314	114	13	removed	remove	VERB
gujaf-314	114	14	key	key	ADJ
gujaf-314	114	15	management	management	NOUN
gujaf-314	114	16	to	to	PART
gujaf-314	114	17	avert	avert	VERB
gujaf-314	114	18	a	a	DET
gujaf-314	114	19	financial	financial	ADJ
gujaf-314	114	20	meltdown	meltdown	NOUN
gujaf-314	114	21	(	(	PUNCT
gujaf-314	114	22	njanike	njanike	INTJ
gujaf-314	114	23	et	et	PROPN
gujaf-314	114	24	al	al	PROPN
gujaf-314	114	25	.	.	PROPN
gujaf-314	114	26	,	,	PUNCT
gujaf-314	114	27	2009	2009	NUM
gujaf-314	114	28	)	)	PUNCT
gujaf-314	114	29	.	.	PUNCT
gujaf-314	115	1	the	the	DET
gujaf-314	115	2	distress	distress	NOUN
gujaf-314	115	3	of	of	ADP
gujaf-314	115	4	diamond	diamond	PROPN
gujaf-314	115	5	bank	bank	NOUN
gujaf-314	115	6	,	,	PUNCT
gujaf-314	115	7	which	which	PRON
gujaf-314	115	8	led	lead	VERB
gujaf-314	115	9	to	to	ADP
gujaf-314	115	10	its	its	PRON
gujaf-314	115	11	merger	merger	NOUN
gujaf-314	115	12	with	with	ADP
gujaf-314	115	13	access	access	NOUN
gujaf-314	115	14	bank	bank	NOUN
gujaf-314	115	15	in	in	ADP
gujaf-314	115	16	late	late	ADJ
gujaf-314	115	17	2018	2018	NUM
gujaf-314	115	18	,	,	PUNCT
gujaf-314	115	19	and	and	CCONJ
gujaf-314	115	20	reports	report	NOUN
gujaf-314	115	21	of	of	ADP
gujaf-314	115	22	seven	seven	NUM
gujaf-314	115	23	deposit	deposit	NOUN
gujaf-314	115	24	money	money	NOUN
gujaf-314	115	25	banks	bank	NOUN
gujaf-314	115	26	(	(	PUNCT
gujaf-314	115	27	dmbs	dmb	NOUN
gujaf-314	115	28	)	)	PUNCT
gujaf-314	115	29	engaging	engage	VERB
gujaf-314	115	30	in	in	ADP
gujaf-314	115	31	secret	secret	ADJ
gujaf-314	115	32	merger	merger	NOUN
gujaf-314	115	33	talks	talk	NOUN
gujaf-314	115	34	in	in	ADP
gujaf-314	115	35	early	early	ADJ
gujaf-314	115	36	2019	2019	NUM
gujaf-314	115	37	due	due	ADJ
gujaf-314	115	38	to	to	ADP
gujaf-314	115	39	similar	similar	ADJ
gujaf-314	115	40	issues	issue	NOUN
gujaf-314	115	41	,	,	PUNCT
gujaf-314	115	42	highlight	highlight	VERB
gujaf-314	115	43	ongoing	ongoing	ADJ
gujaf-314	115	44	instability	instability	NOUN
gujaf-314	115	45	in	in	ADP
gujaf-314	115	46	the	the	DET
gujaf-314	115	47	sector	sector	NOUN
gujaf-314	115	48	(	(	PUNCT
gujaf-314	115	49	olawoyin	olawoyin	NOUN
gujaf-314	115	50	,	,	PUNCT
gujaf-314	115	51	2019	2019	NUM
gujaf-314	115	52	;	;	PUNCT
gujaf-314	115	53	usim	usim	NOUN
gujaf-314	115	54	,	,	PUNCT
gujaf-314	115	55	2019	2019	NUM
gujaf-314	115	56	)	)	PUNCT
gujaf-314	115	57	.	.	PUNCT
gujaf-314	116	1	however	however	ADV
gujaf-314	116	2	,	,	PUNCT
gujaf-314	116	3	little	little	ADJ
gujaf-314	116	4	attention	attention	NOUN
gujaf-314	116	5	has	have	AUX
gujaf-314	116	6	been	be	AUX
gujaf-314	116	7	given	give	VERB
gujaf-314	116	8	to	to	ADP
gujaf-314	116	9	the	the	DET
gujaf-314	116	10	role	role	NOUN
gujaf-314	116	11	of	of	ADP
gujaf-314	116	12	deceptive	deceptive	ADJ
gujaf-314	116	13	earnings	earning	NOUN
gujaf-314	116	14	reporting	reporting	NOUN
gujaf-314	116	15	and	and	CCONJ
gujaf-314	116	16	how	how	SCONJ
gujaf-314	116	17	board	board	NOUN
gujaf-314	116	18	gender	gender	NOUN
gujaf-314	116	19	diversity	diversity	NOUN
gujaf-314	116	20	can	can	AUX
gujaf-314	116	21	address	address	VERB
gujaf-314	116	22	this	this	DET
gujaf-314	116	23	problem	problem	NOUN
gujaf-314	116	24	.	.	PUNCT
gujaf-314	117	1	enhancing	enhance	VERB
gujaf-314	117	2	the	the	DET
gujaf-314	117	3	quality	quality	NOUN
gujaf-314	117	4	of	of	ADP
gujaf-314	117	5	earnings	earning	NOUN
gujaf-314	117	6	reports	report	NOUN
gujaf-314	117	7	through	through	ADP
gujaf-314	117	8	diverse	diverse	ADJ
gujaf-314	117	9	board	board	NOUN
gujaf-314	117	10	composition	composition	NOUN
gujaf-314	117	11	,	,	PUNCT
gujaf-314	117	12	particularly	particularly	ADV
gujaf-314	117	13	with	with	ADP
gujaf-314	117	14	more	more	ADJ
gujaf-314	117	15	female	female	ADJ
gujaf-314	117	16	representation	representation	NOUN
gujaf-314	117	17	,	,	PUNCT
gujaf-314	117	18	could	could	AUX
gujaf-314	117	19	help	help	VERB
gujaf-314	117	20	detect	detect	VERB
gujaf-314	117	21	early	early	ADJ
gujaf-314	117	22	financial	financial	ADJ
gujaf-314	117	23	distress	distress	NOUN
gujaf-314	117	24	signals	signal	NOUN
gujaf-314	117	25	and	and	CCONJ
gujaf-314	117	26	implement	implement	VERB
gujaf-314	117	27	timely	timely	ADJ
gujaf-314	117	28	interventions	intervention	NOUN
gujaf-314	117	29	,	,	PUNCT
gujaf-314	117	30	thus	thus	ADV
gujaf-314	117	31	improving	improve	VERB
gujaf-314	117	32	the	the	DET
gujaf-314	117	33	overall	overall	ADJ
gujaf-314	117	34	financial	financial	ADJ
gujaf-314	117	35	stability	stability	NOUN
gujaf-314	117	36	of	of	ADP
gujaf-314	117	37	the	the	DET
gujaf-314	117	38	financial	financial	ADJ
gujaf-314	117	39	sector	sector	NOUN
gujaf-314	117	40	.	.	PUNCT
gujaf-314	118	1	despite	despite	SCONJ
gujaf-314	118	2	these	these	DET
gujaf-314	118	3	interventions	intervention	NOUN
gujaf-314	118	4	,	,	PUNCT
gujaf-314	118	5	corporate	corporate	ADJ
gujaf-314	118	6	governance	governance	NOUN
gujaf-314	118	7	issues	issue	NOUN
gujaf-314	118	8	persist	persist	VERB
gujaf-314	118	9	,	,	PUNCT
gujaf-314	118	10	as	as	SCONJ
gujaf-314	118	11	evidenced	evidence	VERB
gujaf-314	118	12	by	by	ADP
gujaf-314	118	13	fraud	fraud	NOUN
gujaf-314	118	14	cases	case	NOUN
gujaf-314	118	15	reported	report	VERB
gujaf-314	118	16	by	by	ADP
gujaf-314	118	17	the	the	DET
gujaf-314	118	18	cbn	cbn	PROPN
gujaf-314	118	19	in	in	ADP
gujaf-314	118	20	2015	2015	NUM
gujaf-314	118	21	and	and	CCONJ
gujaf-314	118	22	ongoing	ongoing	ADJ
gujaf-314	118	23	concerns	concern	NOUN
gujaf-314	118	24	about	about	ADP
gujaf-314	118	25	earnings	earning	NOUN
gujaf-314	118	26	management	management	NOUN
gujaf-314	118	27	within	within	ADP
gujaf-314	118	28	the	the	DET
gujaf-314	118	29	financial	financial	ADJ
gujaf-314	118	30	sector	sector	NOUN
gujaf-314	118	31	(	(	PUNCT
gujaf-314	118	32	the	the	DET
gujaf-314	118	33	punch	punch	NOUN
gujaf-314	118	34	,	,	PUNCT
gujaf-314	118	35	2022	2022	NUM
gujaf-314	118	36	;	;	PUNCT
gujaf-314	118	37	farouk	farouk	PROPN
gujaf-314	118	38	&	&	CCONJ
gujaf-314	118	39	isa	isa	PROPN
gujaf-314	118	40	,	,	PUNCT
gujaf-314	118	41	2018	2018	NUM
gujaf-314	118	42	)	)	PUNCT
gujaf-314	118	43	.	.	PUNCT
gujaf-314	119	1	although	although	SCONJ
gujaf-314	119	2	multiple	multiple	ADJ
gujaf-314	119	3	governance	governance	NOUN
gujaf-314	119	4	codes	code	NOUN
gujaf-314	119	5	,	,	PUNCT
gujaf-314	119	6	such	such	ADJ
gujaf-314	119	7	as	as	ADP
gujaf-314	119	8	the	the	DET
gujaf-314	119	9	sec	sec	PROPN
gujaf-314	119	10	code	code	NOUN
gujaf-314	119	11	(	(	PUNCT
gujaf-314	119	12	2011	2011	NUM
gujaf-314	119	13	)	)	PUNCT
gujaf-314	119	14	and	and	CCONJ
gujaf-314	119	15	the	the	DET
gujaf-314	119	16	frcn	frcn	PROPN
gujaf-314	119	17	code	code	PROPN
gujaf-314	119	18	(	(	PUNCT
gujaf-314	119	19	2013	2013	NUM
gujaf-314	119	20	)	)	PUNCT
gujaf-314	119	21	,	,	PUNCT
gujaf-314	119	22	have	have	AUX
gujaf-314	119	23	been	be	AUX
gujaf-314	119	24	introduced	introduce	VERB
gujaf-314	119	25	to	to	PART
gujaf-314	119	26	address	address	VERB
gujaf-314	119	27	these	these	DET
gujaf-314	119	28	issues	issue	NOUN
gujaf-314	119	29	,	,	PUNCT
gujaf-314	119	30	inconsistencies	inconsistency	NOUN
gujaf-314	119	31	in	in	ADP
gujaf-314	119	32	their	their	PRON
gujaf-314	119	33	application	application	NOUN
gujaf-314	119	34	continue	continue	VERB
gujaf-314	119	35	to	to	PART
gujaf-314	119	36	undermine	undermine	VERB
gujaf-314	119	37	the	the	DET
gujaf-314	119	38	reliability	reliability	NOUN
gujaf-314	119	39	of	of	ADP
gujaf-314	119	40	financial	financial	ADJ
gujaf-314	119	41	statements	statement	NOUN
gujaf-314	119	42	in	in	ADP
gujaf-314	119	43	nigeria	nigeria	PRON
gujaf-314	119	44	the	the	DET
gujaf-314	119	45	existing	exist	VERB
gujaf-314	119	46	literature	literature	NOUN
gujaf-314	119	47	highlights	highlight	NOUN
gujaf-314	119	48	the	the	DET
gujaf-314	119	49	positive	positive	ADJ
gujaf-314	119	50	influence	influence	NOUN
gujaf-314	119	51	of	of	ADP
gujaf-314	119	52	gender	gender	NOUN
gujaf-314	119	53	diversity	diversity	NOUN
gujaf-314	119	54	on	on	ADP
gujaf-314	119	55	corporate	corporate	ADJ
gujaf-314	119	56	boards	board	NOUN
gujaf-314	119	57	,	,	PUNCT
gujaf-314	119	58	particularly	particularly	ADV
gujaf-314	119	59	in	in	ADP
gujaf-314	119	60	enhancing	enhance	VERB
gujaf-314	119	61	earnings	earning	NOUN
gujaf-314	119	62	quality	quality	NOUN
gujaf-314	119	63	,	,	PUNCT
gujaf-314	119	64	promoting	promote	VERB
gujaf-314	119	65	transparency	transparency	NOUN
gujaf-314	119	66	,	,	PUNCT
gujaf-314	119	67	and	and	CCONJ
gujaf-314	119	68	reducing	reduce	VERB
gujaf-314	119	69	earnings	earning	NOUN
gujaf-314	119	70	manipulation	manipulation	NOUN
gujaf-314	119	71	.	.	PUNCT
gujaf-314	120	1	studies	study	NOUN
gujaf-314	120	2	have	have	AUX
gujaf-314	120	3	shown	show	VERB
gujaf-314	120	4	that	that	SCONJ
gujaf-314	120	5	female	female	ADJ
gujaf-314	120	6	directors	director	NOUN
gujaf-314	120	7	tend	tend	VERB
gujaf-314	120	8	to	to	PART
gujaf-314	120	9	adopt	adopt	VERB
gujaf-314	120	10	more	more	ADV
gujaf-314	120	11	ethical	ethical	ADJ
gujaf-314	120	12	practices	practice	NOUN
gujaf-314	120	13	,	,	PUNCT
gujaf-314	120	14	resist	resist	VERB
gujaf-314	120	15	fraud	fraud	NOUN
gujaf-314	120	16	,	,	PUNCT
gujaf-314	120	17	and	and	CCONJ
gujaf-314	120	18	improve	improve	VERB
gujaf-314	120	19	the	the	DET
gujaf-314	120	20	accuracy	accuracy	NOUN
gujaf-314	120	21	of	of	ADP
gujaf-314	120	22	financial	financial	ADJ
gujaf-314	120	23	disclosures	disclosure	NOUN
gujaf-314	120	24	,	,	PUNCT
gujaf-314	120	25	which	which	PRON
gujaf-314	120	26	ultimately	ultimately	ADV
gujaf-314	120	27	strengthens	strengthen	VERB
gujaf-314	120	28	corporate	corporate	ADJ
gujaf-314	120	29	governance	governance	NOUN
gujaf-314	120	30	(	(	PUNCT
gujaf-314	120	31	busirin	busirin	NOUN
gujaf-314	120	32	et	et	PROPN
gujaf-314	120	33	al	al	PROPN
gujaf-314	120	34	.	.	PROPN
gujaf-314	120	35	,	,	PUNCT
gujaf-314	120	36	2015	2015	NUM
gujaf-314	120	37	;	;	PUNCT
gujaf-314	120	38	shen	shen	PROPN
gujaf-314	120	39	et	et	PROPN
gujaf-314	120	40	al	al	PROPN
gujaf-314	120	41	.	.	PROPN
gujaf-314	120	42	,	,	PUNCT
gujaf-314	120	43	2021	2021	NUM
gujaf-314	120	44	)	)	PUNCT
gujaf-314	120	45	.	.	PUNCT
gujaf-314	121	1	despite	despite	SCONJ
gujaf-314	121	2	these	these	DET
gujaf-314	121	3	findings	finding	NOUN
gujaf-314	121	4	,	,	PUNCT
gujaf-314	121	5	women	woman	NOUN
gujaf-314	121	6	remain	remain	VERB
gujaf-314	121	7	underrepresented	underrepresented	ADJ
gujaf-314	121	8	in	in	ADP
gujaf-314	121	9	boardrooms	boardroom	NOUN
gujaf-314	121	10	,	,	PUNCT
gujaf-314	121	11	especially	especially	ADV
gujaf-314	121	12	in	in	ADP
gujaf-314	121	13	nigerian	nigerian	ADJ
gujaf-314	121	14	financial	financial	ADJ
gujaf-314	121	15	service	service	NOUN
gujaf-314	121	16	firms	firm	NOUN
gujaf-314	121	17	,	,	PUNCT
gujaf-314	121	18	where	where	SCONJ
gujaf-314	121	19	efforts	effort	NOUN
gujaf-314	121	20	to	to	PART
gujaf-314	121	21	promote	promote	VERB
gujaf-314	121	22	gender	gender	NOUN
gujaf-314	121	23	diversity	diversity	NOUN
gujaf-314	121	24	through	through	ADP
gujaf-314	121	25	initiatives	initiative	NOUN
gujaf-314	121	26	like	like	ADP
gujaf-314	121	27	the	the	DET
gujaf-314	121	28	nigerian	nigerian	ADJ
gujaf-314	121	29	code	code	NOUN
gujaf-314	121	30	of	of	ADP
gujaf-314	121	31	corporate	corporate	ADJ
gujaf-314	121	32	governance	governance	NOUN
gujaf-314	121	33	(	(	PUNCT
gujaf-314	121	34	2018	2018	NUM
gujaf-314	121	35	)	)	PUNCT
gujaf-314	121	36	have	have	VERB
gujaf-314	121	37	yet	yet	ADV
gujaf-314	121	38	to	to	PART
gujaf-314	121	39	gain	gain	VERB
gujaf-314	121	40	significant	significant	ADJ
gujaf-314	121	41	traction	traction	NOUN
gujaf-314	121	42	.	.	PUNCT
gujaf-314	122	1	while	while	SCONJ
gujaf-314	122	2	countries	country	NOUN
gujaf-314	122	3	like	like	ADP
gujaf-314	122	4	norway	norway	PROPN
gujaf-314	122	5	and	and	CCONJ
gujaf-314	122	6	spain	spain	PROPN
gujaf-314	122	7	have	have	AUX
gujaf-314	122	8	implemented	implement	VERB
gujaf-314	122	9	quotas	quota	NOUN
gujaf-314	122	10	to	to	PART
gujaf-314	122	11	increase	increase	VERB
gujaf-314	122	12	female	female	ADJ
gujaf-314	122	13	representation	representation	NOUN
gujaf-314	122	14	with	with	ADP
gujaf-314	122	15	positive	positive	ADJ
gujaf-314	122	16	governance	governance	NOUN
gujaf-314	122	17	outcomes	outcome	NOUN
gujaf-314	122	18	,	,	PUNCT
gujaf-314	122	19	such	such	ADJ
gujaf-314	122	20	policies	policy	NOUN
gujaf-314	122	21	are	be	AUX
gujaf-314	122	22	not	not	PART
gujaf-314	122	23	widely	widely	ADV
gujaf-314	122	24	enforced	enforce	VERB
gujaf-314	122	25	in	in	ADP
gujaf-314	122	26	nigeria	nigeria	PROPN
gujaf-314	122	27	.	.	PUNCT
gujaf-314	123	1	this	this	DET
gujaf-314	123	2	gap	gap	NOUN
gujaf-314	123	3	presents	present	VERB
gujaf-314	123	4	a	a	DET
gujaf-314	123	5	critical	critical	ADJ
gujaf-314	123	6	opportunity	opportunity	NOUN
gujaf-314	123	7	to	to	PART
gujaf-314	123	8	explore	explore	VERB
gujaf-314	123	9	the	the	DET
gujaf-314	123	10	impact	impact	NOUN
gujaf-314	123	11	of	of	ADP
gujaf-314	123	12	female	female	ADJ
gujaf-314	123	13	board	board	NOUN
gujaf-314	123	14	representation	representation	NOUN
gujaf-314	123	15	on	on	ADP
gujaf-314	123	16	earnings	earning	NOUN
gujaf-314	123	17	quality	quality	NOUN
gujaf-314	123	18	within	within	ADP
gujaf-314	123	19	the	the	DET
gujaf-314	123	20	nigerian	nigerian	ADJ
gujaf-314	123	21	financial	financial	ADJ
gujaf-314	123	22	sector	sector	NOUN
gujaf-314	123	23	.	.	PUNCT
gujaf-314	124	1	specifically	specifically	ADV
gujaf-314	124	2	,	,	PUNCT
gujaf-314	124	3	this	this	DET
gujaf-314	124	4	study	study	NOUN
gujaf-314	124	5	seeks	seek	VERB
gujaf-314	124	6	to	to	PART
gujaf-314	124	7	address	address	VERB
gujaf-314	124	8	how	how	SCONJ
gujaf-314	124	9	varying	vary	VERB
gujaf-314	124	10	thresholds	threshold	NOUN
gujaf-314	124	11	of	of	ADP
gujaf-314	124	12	female	female	ADJ
gujaf-314	124	13	representation	representation	NOUN
gujaf-314	124	14	such	such	ADJ
gujaf-314	124	15	as	as	ADP
gujaf-314	124	16	having	have	VERB
gujaf-314	124	17	one	one	NUM
gujaf-314	124	18	,	,	PUNCT
gujaf-314	124	19	two	two	NUM
gujaf-314	124	20	,	,	PUNCT
gujaf-314	124	21	or	or	CCONJ
gujaf-314	124	22	at	at	ADV
gujaf-314	124	23	least	least	ADV
gujaf-314	124	24	three	three	NUM
gujaf-314	124	25	women	woman	NOUN
gujaf-314	124	26	on	on	ADP
gujaf-314	124	27	the	the	DET
gujaf-314	124	28	board	board	NOUN
gujaf-314	124	29	affect	affect	VERB
gujaf-314	124	30	earnings	earning	NOUN
gujaf-314	124	31	quality	quality	NOUN
gujaf-314	124	32	practices	practice	NOUN
gujaf-314	124	33	in	in	ADP
gujaf-314	124	34	listed	list	VERB
gujaf-314	124	35	financial	financial	ADJ
gujaf-314	124	36	service	service	NOUN
gujaf-314	124	37	firms	firm	NOUN
gujaf-314	124	38	.	.	PUNCT
gujaf-314	125	1	by	by	ADP
gujaf-314	125	2	examining	examine	VERB
gujaf-314	125	3	this	this	DET
gujaf-314	125	4	relationship	relationship	NOUN
gujaf-314	125	5	,	,	PUNCT
gujaf-314	125	6	the	the	DET
gujaf-314	125	7	study	study	NOUN
gujaf-314	125	8	aims	aim	VERB
gujaf-314	125	9	to	to	PART
gujaf-314	125	10	contribute	contribute	VERB
gujaf-314	125	11	to	to	ADP
gujaf-314	125	12	the	the	DET
gujaf-314	125	13	ongoing	ongoing	ADJ
gujaf-314	125	14	discourse	discourse	NOUN
gujaf-314	125	15	on	on	ADP
gujaf-314	125	16	gender	gender	NOUN
gujaf-314	125	17	diversity	diversity	NOUN
gujaf-314	125	18	and	and	CCONJ
gujaf-314	125	19	its	its	PRON
gujaf-314	125	20	role	role	NOUN
gujaf-314	125	21	in	in	ADP
gujaf-314	125	22	improving	improve	VERB
gujaf-314	125	23	financial	financial	ADJ
gujaf-314	125	24	reporting	reporting	NOUN
gujaf-314	125	25	integrity	integrity	NOUN
gujaf-314	125	26	,	,	PUNCT
gujaf-314	125	27	particularly	particularly	ADV
gujaf-314	125	28	in	in	ADP
gujaf-314	125	29	regions	region	NOUN
gujaf-314	125	30	where	where	SCONJ
gujaf-314	125	31	such	such	ADJ
gujaf-314	125	32	practices	practice	NOUN
gujaf-314	125	33	are	be	AUX
gujaf-314	125	34	still	still	ADV
gujaf-314	125	35	developing	develop	VERB
gujaf-314	125	36	.	.	PUNCT
gujaf-314	126	1	this	this	DET
gujaf-314	126	2	study	study	NOUN
gujaf-314	126	3	estimates	estimate	VERB
gujaf-314	126	4	a	a	DET
gujaf-314	126	5	firm	firm	NOUN
gujaf-314	126	6	's	's	PART
gujaf-314	126	7	earnings	earning	NOUN
gujaf-314	126	8	quality	quality	NOUN
gujaf-314	126	9	by	by	ADP
gujaf-314	126	10	examining	examine	VERB
gujaf-314	126	11	both	both	DET
gujaf-314	126	12	accrual	accrual	ADJ
gujaf-314	126	13	and	and	CCONJ
gujaf-314	126	14	real	real	ADJ
gujaf-314	126	15	activity	activity	NOUN
gujaf-314	126	16	management	management	NOUN
gujaf-314	126	17	.	.	PUNCT
gujaf-314	127	1	accrual	accrual	ADJ
gujaf-314	127	2	management	management	NOUN
gujaf-314	127	3	is	be	AUX
gujaf-314	127	4	measured	measure	VERB
gujaf-314	127	5	using	use	VERB
gujaf-314	127	6	performance	performance	NOUN
gujaf-314	127	7	-	-	PUNCT
gujaf-314	127	8	matched	match	VERB
gujaf-314	127	9	discretionary	discretionary	ADJ
gujaf-314	127	10	accruals	accrual	NOUN
gujaf-314	127	11	,	,	PUNCT
gujaf-314	127	12	estimated	estimate	VERB
gujaf-314	127	13	through	through	ADP
gujaf-314	127	14	the	the	DET
gujaf-314	127	15	modified	modify	VERB
gujaf-314	127	16	jones	jones	PROPN
gujaf-314	127	17	model	model	PROPN
gujaf-314	127	18	(	(	PUNCT
gujaf-314	127	19	dechow	dechow	X
gujaf-314	127	20	et	et	PROPN
gujaf-314	127	21	al	al	PROPN
gujaf-314	127	22	.	.	PROPN
gujaf-314	127	23	,	,	PUNCT
gujaf-314	127	24	1995	1995	NUM
gujaf-314	127	25	;	;	PUNCT
gujaf-314	127	26	kothari	kothari	PROPN
gujaf-314	127	27	et	et	PROPN
gujaf-314	127	28	al	al	PROPN
gujaf-314	127	29	.	.	PROPN
gujaf-314	127	30	,	,	PUNCT
gujaf-314	127	31	2005	2005	NUM
gujaf-314	127	32	)	)	PUNCT
gujaf-314	127	33	,	,	PUNCT
gujaf-314	127	34	while	while	SCONJ
gujaf-314	127	35	real	real	ADJ
gujaf-314	127	36	activity	activity	NOUN
gujaf-314	127	37	management	management	NOUN
gujaf-314	127	38	is	be	AUX
gujaf-314	127	39	assessed	assess	VERB
gujaf-314	127	40	through	through	ADP
gujaf-314	127	41	abnormal	abnormal	ADJ
gujaf-314	127	42	cash	cash	NOUN
gujaf-314	127	43	flows	flow	NOUN
gujaf-314	127	44	from	from	ADP
gujaf-314	127	45	operations	operation	NOUN
gujaf-314	127	46	,	,	PUNCT
gujaf-314	127	47	abnormal	abnormal	ADJ
gujaf-314	127	48	production	production	NOUN
gujaf-314	127	49	costs	cost	NOUN
gujaf-314	127	50	,	,	PUNCT
gujaf-314	127	51	and	and	CCONJ
gujaf-314	127	52	abnormal	abnormal	ADJ
gujaf-314	127	53	discretionary	discretionary	ADJ
gujaf-314	127	54	expenses	expense	NOUN
gujaf-314	127	55	(	(	PUNCT
gujaf-314	127	56	roychowdhury	roychowdhury	NOUN
gujaf-314	127	57	,	,	PUNCT
gujaf-314	127	58	2006	2006	NUM
gujaf-314	127	59	)	)	PUNCT
gujaf-314	127	60	.	.	PUNCT
gujaf-314	128	1	to	to	PART
gujaf-314	128	2	account	account	VERB
gujaf-314	128	3	for	for	ADP
gujaf-314	128	4	potential	potential	ADJ
gujaf-314	128	5	sample	sample	NOUN
gujaf-314	128	6	selection	selection	NOUN
gujaf-314	128	7	bias	bias	NOUN
gujaf-314	128	8	,	,	PUNCT
gujaf-314	128	9	the	the	DET
gujaf-314	128	10	analysis	analysis	NOUN
gujaf-314	128	11	utilizes	utilize	VERB
gujaf-314	128	12	both	both	CCONJ
gujaf-314	128	13	the	the	DET
gujaf-314	128	14	ordinary	ordinary	ADJ
gujaf-314	128	15	least	least	ADJ
gujaf-314	128	16	squares	square	NOUN
gujaf-314	128	17	(	(	PUNCT
gujaf-314	128	18	ols	ol	NOUN
gujaf-314	128	19	)	)	PUNCT
gujaf-314	128	20	method	method	NOUN
gujaf-314	128	21	and	and	CCONJ
gujaf-314	128	22	heckman	heckman	PROPN
gujaf-314	128	23	’s	’s	PART
gujaf-314	128	24	(	(	PUNCT
gujaf-314	128	25	1979	1979	NUM
gujaf-314	128	26	)	)	PUNCT
gujaf-314	128	27	two	two	NUM
gujaf-314	128	28	-	-	PUNCT
gujaf-314	128	29	stage	stage	NOUN
gujaf-314	128	30	procedure	procedure	NOUN
gujaf-314	128	31	.	.	PUNCT
gujaf-314	129	1	the	the	DET
gujaf-314	129	2	key	key	ADJ
gujaf-314	129	3	findings	finding	NOUN
gujaf-314	129	4	reveal	reveal	VERB
gujaf-314	129	5	that	that	SCONJ
gujaf-314	129	6	suspect	suspect	ADJ
gujaf-314	129	7	firms	firm	NOUN
gujaf-314	129	8	engage	engage	VERB
gujaf-314	129	9	significantly	significantly	ADV
gujaf-314	129	10	in	in	ADP
gujaf-314	129	11	earnings	earning	NOUN
gujaf-314	129	12	management	management	NOUN
gujaf-314	129	13	through	through	ADP
gujaf-314	129	14	accruals	accrual	NOUN
gujaf-314	129	15	and	and	CCONJ
gujaf-314	129	16	real	real	ADJ
gujaf-314	129	17	activities	activity	NOUN
gujaf-314	129	18	to	to	PART
gujaf-314	129	19	avoid	avoid	VERB
gujaf-314	129	20	reporting	report	VERB
gujaf-314	129	21	losses	loss	NOUN
gujaf-314	129	22	or	or	CCONJ
gujaf-314	129	23	earnings	earning	NOUN
gujaf-314	129	24	declines	decline	NOUN
gujaf-314	129	25	.	.	PUNCT
gujaf-314	130	1	this	this	DET
gujaf-314	130	2	tendency	tendency	NOUN
gujaf-314	130	3	is	be	AUX
gujaf-314	130	4	more	more	ADV
gujaf-314	130	5	pronounced	pronounce	VERB
gujaf-314	130	6	in	in	ADP
gujaf-314	130	7	firms	firm	NOUN
gujaf-314	130	8	with	with	ADP
gujaf-314	130	9	male	male	ADJ
gujaf-314	130	10	directors	director	NOUN
gujaf-314	130	11	,	,	PUNCT
gujaf-314	130	12	who	who	PRON
gujaf-314	130	13	are	be	AUX
gujaf-314	130	14	more	more	ADV
gujaf-314	130	15	likely	likely	ADJ
gujaf-314	130	16	to	to	PART
gujaf-314	130	17	manage	manage	VERB
gujaf-314	130	18	discretionary	discretionary	ADJ
gujaf-314	130	19	accruals	accrual	NOUN
gujaf-314	130	20	and	and	CCONJ
gujaf-314	130	21	real	real	ADJ
gujaf-314	130	22	activities	activity	NOUN
gujaf-314	130	23	to	to	PART
gujaf-314	130	24	prevent	prevent	VERB
gujaf-314	130	25	earnings	earning	NOUN
gujaf-314	130	26	decreases	decrease	NOUN
gujaf-314	130	27	.	.	PUNCT
gujaf-314	131	1	in	in	ADP
gujaf-314	131	2	contrast	contrast	NOUN
gujaf-314	131	3	,	,	PUNCT
gujaf-314	131	4	firms	firm	NOUN
gujaf-314	131	5	with	with	ADP
gujaf-314	131	6	female	female	ADJ
gujaf-314	131	7	directors	director	NOUN
gujaf-314	131	8	show	show	VERB
gujaf-314	131	9	fewer	few	ADJ
gujaf-314	131	10	propensities	propensity	NOUN
gujaf-314	131	11	for	for	ADP
gujaf-314	131	12	such	such	ADJ
gujaf-314	131	13	gusau	gusau	ADJ
gujaf-314	131	14	journal	journal	NOUN
gujaf-314	131	15	of	of	ADP
gujaf-314	131	16	accounting	accounting	NOUN
gujaf-314	131	17	and	and	CCONJ
gujaf-314	131	18	finance	finance	NOUN
gujaf-314	131	19	,	,	PUNCT
gujaf-314	131	20	vol	vol	NOUN
gujaf-314	131	21	.	.	PROPN
gujaf-314	131	22	5	5	NUM
gujaf-314	131	23	,	,	PUNCT
gujaf-314	131	24	issue	issue	NOUN
gujaf-314	131	25	2	2	NUM
gujaf-314	131	26	,	,	PUNCT
gujaf-314	131	27	october	october	PROPN
gujaf-314	131	28	,	,	PUNCT
gujaf-314	131	29	2024	2024	NUM
gujaf-314	131	30	3	3	NUM
gujaf-314	131	31	behavior	behavior	NOUN
gujaf-314	131	32	,	,	PUNCT
gujaf-314	131	33	suggesting	suggest	VERB
gujaf-314	131	34	a	a	DET
gujaf-314	131	35	gender	gender	NOUN
gujaf-314	131	36	difference	difference	NOUN
gujaf-314	131	37	in	in	ADP
gujaf-314	131	38	earnings	earning	NOUN
gujaf-314	131	39	manipulation	manipulation	NOUN
gujaf-314	131	40	.	.	PUNCT
gujaf-314	132	1	these	these	DET
gujaf-314	132	2	results	result	NOUN
gujaf-314	132	3	are	be	AUX
gujaf-314	132	4	consistent	consistent	ADJ
gujaf-314	132	5	across	across	ADP
gujaf-314	132	6	both	both	DET
gujaf-314	132	7	ols	ol	NOUN
gujaf-314	132	8	and	and	CCONJ
gujaf-314	132	9	heckman	heckman	PROPN
gujaf-314	132	10	’s	’s	PART
gujaf-314	132	11	(	(	PUNCT
gujaf-314	132	12	1979	1979	NUM
gujaf-314	132	13	)	)	PUNCT
gujaf-314	132	14	method	method	NOUN
gujaf-314	132	15	,	,	PUNCT
gujaf-314	132	16	reinforcing	reinforce	VERB
gujaf-314	132	17	the	the	DET
gujaf-314	132	18	robustness	robustness	NOUN
gujaf-314	132	19	of	of	ADP
gujaf-314	132	20	the	the	DET
gujaf-314	132	21	findings	finding	NOUN
gujaf-314	132	22	.	.	PUNCT
gujaf-314	133	1	2.0	2.0	NUM
gujaf-314	133	2	literature	literature	NOUN
gujaf-314	133	3	earnings	earning	NOUN
gujaf-314	133	4	quality	quality	NOUN
gujaf-314	133	5	according	accord	VERB
gujaf-314	133	6	to	to	ADP
gujaf-314	133	7	okaluzor	okaluzor	NOUN
gujaf-314	133	8	and	and	CCONJ
gujaf-314	133	9	chukwu	chukwu	NOUN
gujaf-314	133	10	(	(	PUNCT
gujaf-314	133	11	2022	2022	NUM
gujaf-314	133	12	)	)	PUNCT
gujaf-314	133	13	,	,	PUNCT
gujaf-314	133	14	earnings	earning	NOUN
gujaf-314	133	15	are	be	AUX
gujaf-314	133	16	the	the	DET
gujaf-314	133	17	leftover	leftover	NOUN
gujaf-314	133	18	income	income	NOUN
gujaf-314	133	19	after	after	ADP
gujaf-314	133	20	all	all	DET
gujaf-314	133	21	operating	operating	NOUN
gujaf-314	133	22	costs	cost	NOUN
gujaf-314	133	23	,	,	PUNCT
gujaf-314	133	24	such	such	ADJ
gujaf-314	133	25	as	as	ADP
gujaf-314	133	26	the	the	DET
gujaf-314	133	27	cost	cost	NOUN
gujaf-314	133	28	of	of	ADP
gujaf-314	133	29	products	product	NOUN
gujaf-314	133	30	sold	sell	VERB
gujaf-314	133	31	and	and	CCONJ
gujaf-314	133	32	other	other	ADJ
gujaf-314	133	33	expenses	expense	NOUN
gujaf-314	133	34	,	,	PUNCT
gujaf-314	133	35	have	have	AUX
gujaf-314	133	36	been	be	AUX
gujaf-314	133	37	subtracted	subtract	VERB
gujaf-314	133	38	.	.	PUNCT
gujaf-314	134	1	according	accord	VERB
gujaf-314	134	2	to	to	ADP
gujaf-314	134	3	akpan	akpan	PROPN
gujaf-314	134	4	et	et	PROPN
gujaf-314	134	5	al	al	PROPN
gujaf-314	134	6	.	.	PROPN
gujaf-314	135	1	(	(	PUNCT
gujaf-314	135	2	2024	2024	NUM
gujaf-314	135	3	)	)	PUNCT
gujaf-314	135	4	and	and	CCONJ
gujaf-314	135	5	pratomo	pratomo	VERB
gujaf-314	135	6	et	et	PROPN
gujaf-314	135	7	al	al	PROPN
gujaf-314	135	8	.	.	PROPN
gujaf-314	136	1	(	(	PUNCT
gujaf-314	136	2	2022	2022	NUM
gujaf-314	136	3	)	)	PUNCT
gujaf-314	136	4	,	,	PUNCT
gujaf-314	136	5	earnings	earning	NOUN
gujaf-314	136	6	quality	quality	NOUN
gujaf-314	136	7	is	be	AUX
gujaf-314	136	8	the	the	DET
gujaf-314	136	9	capacity	capacity	NOUN
gujaf-314	136	10	of	of	ADP
gujaf-314	136	11	profits	profit	NOUN
gujaf-314	136	12	to	to	PART
gujaf-314	136	13	reliably	reliably	ADV
gujaf-314	136	14	depict	depict	VERB
gujaf-314	136	15	a	a	DET
gujaf-314	136	16	company	company	NOUN
gujaf-314	136	17	's	's	PART
gujaf-314	136	18	profitability	profitability	NOUN
gujaf-314	136	19	and	and	CCONJ
gujaf-314	136	20	aid	aid	NOUN
gujaf-314	136	21	in	in	ADP
gujaf-314	136	22	forecasting	forecast	VERB
gujaf-314	136	23	future	future	ADJ
gujaf-314	136	24	earnings	earning	NOUN
gujaf-314	136	25	with	with	ADP
gujaf-314	136	26	a	a	DET
gujaf-314	136	27	focus	focus	NOUN
gujaf-314	136	28	on	on	ADP
gujaf-314	136	29	consistency	consistency	NOUN
gujaf-314	136	30	and	and	CCONJ
gujaf-314	136	31	stability	stability	NOUN
gujaf-314	136	32	.	.	PUNCT
gujaf-314	137	1	as	as	ADP
gujaf-314	137	2	per	per	ADP
gujaf-314	137	3	oyebamiji	oyebamiji	NOUN
gujaf-314	137	4	(	(	PUNCT
gujaf-314	137	5	2020	2020	NUM
gujaf-314	137	6	)	)	PUNCT
gujaf-314	137	7	,	,	PUNCT
gujaf-314	137	8	it	it	PRON
gujaf-314	137	9	may	may	AUX
gujaf-314	137	10	also	also	ADV
gujaf-314	137	11	be	be	AUX
gujaf-314	137	12	defined	define	VERB
gujaf-314	137	13	as	as	ADP
gujaf-314	137	14	an	an	DET
gujaf-314	137	15	elevated	elevated	ADJ
gujaf-314	137	16	standard	standard	NOUN
gujaf-314	137	17	of	of	ADP
gujaf-314	137	18	earnings	earning	NOUN
gujaf-314	137	19	that	that	PRON
gujaf-314	137	20	furnishes	furnish	VERB
gujaf-314	137	21	people	people	NOUN
gujaf-314	137	22	with	with	ADP
gujaf-314	137	23	the	the	DET
gujaf-314	137	24	comprehensive	comprehensive	ADJ
gujaf-314	137	25	financial	financial	ADJ
gujaf-314	137	26	data	datum	NOUN
gujaf-314	137	27	required	require	VERB
gujaf-314	137	28	to	to	PART
gujaf-314	137	29	generate	generate	VERB
gujaf-314	137	30	well	well	ADV
gujaf-314	137	31	-	-	PUNCT
gujaf-314	137	32	informed	inform	VERB
gujaf-314	137	33	opinions	opinion	NOUN
gujaf-314	137	34	about	about	ADP
gujaf-314	137	35	a	a	DET
gujaf-314	137	36	business	business	NOUN
gujaf-314	137	37	.	.	PUNCT
gujaf-314	138	1	according	accord	VERB
gujaf-314	138	2	to	to	ADP
gujaf-314	138	3	cheng	cheng	PROPN
gujaf-314	138	4	et	et	PROPN
gujaf-314	138	5	al	al	PROPN
gujaf-314	138	6	.	.	PROPN
gujaf-314	139	1	(	(	PUNCT
gujaf-314	139	2	2015	2015	NUM
gujaf-314	139	3	)	)	PUNCT
gujaf-314	139	4	,	,	PUNCT
gujaf-314	139	5	the	the	DET
gujaf-314	139	6	capacity	capacity	NOUN
gujaf-314	139	7	of	of	ADP
gujaf-314	139	8	reported	report	VERB
gujaf-314	139	9	income	income	NOUN
gujaf-314	139	10	to	to	PART
gujaf-314	139	11	assist	assist	VERB
gujaf-314	139	12	in	in	ADP
gujaf-314	139	13	projecting	project	VERB
gujaf-314	139	14	the	the	DET
gujaf-314	139	15	company	company	NOUN
gujaf-314	139	16	's	's	PART
gujaf-314	139	17	future	future	ADJ
gujaf-314	139	18	profits	profit	NOUN
gujaf-314	139	19	is	be	AUX
gujaf-314	139	20	frequently	frequently	ADV
gujaf-314	139	21	used	use	VERB
gujaf-314	139	22	to	to	PART
gujaf-314	139	23	measure	measure	VERB
gujaf-314	139	24	the	the	DET
gujaf-314	139	25	quality	quality	NOUN
gujaf-314	139	26	of	of	ADP
gujaf-314	139	27	earnings	earning	NOUN
gujaf-314	139	28	in	in	ADP
gujaf-314	139	29	accounting	accounting	NOUN
gujaf-314	139	30	literature	literature	NOUN
gujaf-314	139	31	.	.	PUNCT
gujaf-314	140	1	the	the	DET
gujaf-314	140	2	notion	notion	NOUN
gujaf-314	140	3	of	of	ADP
gujaf-314	140	4	earnings	earning	NOUN
gujaf-314	140	5	quality	quality	NOUN
gujaf-314	140	6	is	be	AUX
gujaf-314	140	7	intricately	intricately	ADV
gujaf-314	140	8	linked	link	VERB
gujaf-314	140	9	to	to	ADP
gujaf-314	140	10	the	the	DET
gujaf-314	140	11	integrity	integrity	NOUN
gujaf-314	140	12	of	of	ADP
gujaf-314	140	13	financial	financial	ADJ
gujaf-314	140	14	reports	report	NOUN
gujaf-314	140	15	,	,	PUNCT
gujaf-314	140	16	which	which	PRON
gujaf-314	140	17	may	may	AUX
gujaf-314	140	18	be	be	AUX
gujaf-314	140	19	subject	subject	ADJ
gujaf-314	140	20	to	to	ADP
gujaf-314	140	21	compromise	compromise	NOUN
gujaf-314	140	22	due	due	ADP
gujaf-314	140	23	to	to	ADP
gujaf-314	140	24	the	the	DET
gujaf-314	140	25	practice	practice	NOUN
gujaf-314	140	26	of	of	ADP
gujaf-314	140	27	earnings	earning	NOUN
gujaf-314	140	28	manipulation	manipulation	NOUN
gujaf-314	140	29	or	or	CCONJ
gujaf-314	140	30	management	management	NOUN
gujaf-314	140	31	(	(	PUNCT
gujaf-314	140	32	dachomo	dachomo	PROPN
gujaf-314	140	33	&	&	CCONJ
gujaf-314	140	34	bala	bala	PROPN
gujaf-314	140	35	,	,	PUNCT
gujaf-314	140	36	2020	2020	NUM
gujaf-314	140	37	)	)	PUNCT
gujaf-314	140	38	.	.	PUNCT
gujaf-314	141	1	some	some	DET
gujaf-314	141	2	companies	company	NOUN
gujaf-314	141	3	utilise	utilise	VERB
gujaf-314	141	4	specialised	specialised	ADJ
gujaf-314	141	5	strategies	strategy	NOUN
gujaf-314	141	6	to	to	PART
gujaf-314	141	7	provide	provide	VERB
gujaf-314	141	8	analysts	analyst	NOUN
gujaf-314	141	9	and	and	CCONJ
gujaf-314	141	10	investors	investor	NOUN
gujaf-314	141	11	a	a	DET
gujaf-314	141	12	more	more	ADV
gujaf-314	141	13	positive	positive	ADJ
gujaf-314	141	14	financial	financial	ADJ
gujaf-314	141	15	picture	picture	NOUN
gujaf-314	141	16	,	,	PUNCT
gujaf-314	141	17	while	while	SCONJ
gujaf-314	141	18	others	other	NOUN
gujaf-314	141	19	limit	limit	VERB
gujaf-314	141	20	earnings	earning	NOUN
gujaf-314	141	21	to	to	PART
gujaf-314	141	22	lower	low	ADJ
gujaf-314	141	23	tax	tax	NOUN
gujaf-314	141	24	responsibilities	responsibility	NOUN
gujaf-314	141	25	.	.	PUNCT
gujaf-314	142	1	according	accord	VERB
gujaf-314	142	2	to	to	ADP
gujaf-314	142	3	dachomo	dachomo	NOUN
gujaf-314	142	4	and	and	CCONJ
gujaf-314	142	5	bala	bala	PROPN
gujaf-314	142	6	(	(	PUNCT
gujaf-314	142	7	2020	2020	NUM
gujaf-314	142	8	)	)	PUNCT
gujaf-314	142	9	,	,	PUNCT
gujaf-314	142	10	companies	company	NOUN
gujaf-314	142	11	that	that	PRON
gujaf-314	142	12	participate	participate	VERB
gujaf-314	142	13	in	in	ADP
gujaf-314	142	14	such	such	ADJ
gujaf-314	142	15	tactics	tactic	NOUN
gujaf-314	142	16	are	be	AUX
gujaf-314	142	17	regarded	regard	VERB
gujaf-314	142	18	as	as	ADP
gujaf-314	142	19	having	have	VERB
gujaf-314	142	20	low	low	ADJ
gujaf-314	142	21	or	or	CCONJ
gujaf-314	142	22	bad	bad	ADJ
gujaf-314	142	23	earnings	earning	NOUN
gujaf-314	142	24	quality	quality	NOUN
gujaf-314	142	25	since	since	SCONJ
gujaf-314	142	26	their	their	PRON
gujaf-314	142	27	declared	declare	VERB
gujaf-314	142	28	profits	profit	NOUN
gujaf-314	142	29	are	be	AUX
gujaf-314	142	30	less	less	ADV
gujaf-314	142	31	trustworthy	trustworthy	ADJ
gujaf-314	142	32	and	and	CCONJ
gujaf-314	142	33	informative	informative	ADJ
gujaf-314	142	34	.	.	PUNCT
gujaf-314	143	1	investor	investor	NOUN
gujaf-314	143	2	trust	trust	NOUN
gujaf-314	143	3	in	in	ADP
gujaf-314	143	4	the	the	DET
gujaf-314	143	5	company	company	NOUN
gujaf-314	143	6	's	's	PART
gujaf-314	143	7	financial	financial	ADJ
gujaf-314	143	8	statements	statement	NOUN
gujaf-314	143	9	may	may	AUX
gujaf-314	143	10	be	be	AUX
gujaf-314	143	11	damaged	damage	VERB
gujaf-314	143	12	by	by	ADP
gujaf-314	143	13	this	this	DET
gujaf-314	143	14	lack	lack	NOUN
gujaf-314	143	15	of	of	ADP
gujaf-314	143	16	openness	openness	NOUN
gujaf-314	143	17	.	.	PUNCT
gujaf-314	144	1	the	the	DET
gujaf-314	144	2	quality	quality	NOUN
gujaf-314	144	3	and	and	CCONJ
gujaf-314	144	4	applicability	applicability	NOUN
gujaf-314	144	5	of	of	ADP
gujaf-314	144	6	accounting	accounting	NOUN
gujaf-314	144	7	information	information	NOUN
gujaf-314	144	8	are	be	AUX
gujaf-314	144	9	vital	vital	ADJ
gujaf-314	144	10	to	to	ADP
gujaf-314	144	11	stakeholders	stakeholder	NOUN
gujaf-314	144	12	.	.	PUNCT
gujaf-314	145	1	high	high	ADJ
gujaf-314	145	2	-	-	PUNCT
gujaf-314	145	3	quality	quality	NOUN
gujaf-314	145	4	earnings	earning	NOUN
gujaf-314	145	5	reporting	reporting	NOUN
gujaf-314	145	6	is	be	AUX
gujaf-314	145	7	therefore	therefore	ADV
gujaf-314	145	8	essential	essential	ADJ
gujaf-314	145	9	as	as	SCONJ
gujaf-314	145	10	it	it	PRON
gujaf-314	145	11	has	have	VERB
gujaf-314	145	12	a	a	DET
gujaf-314	145	13	direct	direct	ADJ
gujaf-314	145	14	impact	impact	NOUN
gujaf-314	145	15	on	on	ADP
gujaf-314	145	16	stakeholders	stakeholder	NOUN
gujaf-314	145	17	'	'	PART
gujaf-314	145	18	investment	investment	NOUN
gujaf-314	145	19	decisions	decision	NOUN
gujaf-314	145	20	and	and	CCONJ
gujaf-314	145	21	associated	associated	ADJ
gujaf-314	145	22	actions	action	NOUN
gujaf-314	145	23	(	(	PUNCT
gujaf-314	145	24	kreder	kreder	NOUN
gujaf-314	145	25	,	,	PUNCT
gujaf-314	145	26	2016	2016	NUM
gujaf-314	145	27	)	)	PUNCT
gujaf-314	145	28	.	.	PUNCT
gujaf-314	146	1	gender	gender	NOUN
gujaf-314	146	2	diversity	diversity	NOUN
gujaf-314	146	3	the	the	DET
gujaf-314	146	4	condition	condition	NOUN
gujaf-314	146	5	of	of	ADP
gujaf-314	146	6	having	have	VERB
gujaf-314	146	7	or	or	CCONJ
gujaf-314	146	8	being	be	AUX
gujaf-314	146	9	composed	compose	VERB
gujaf-314	146	10	of	of	ADP
gujaf-314	146	11	a	a	DET
gujaf-314	146	12	variety	variety	NOUN
gujaf-314	146	13	of	of	ADP
gujaf-314	146	14	parts	part	NOUN
gujaf-314	146	15	or	or	CCONJ
gujaf-314	146	16	a	a	DET
gujaf-314	146	17	range	range	NOUN
gujaf-314	146	18	of	of	ADP
gujaf-314	146	19	diverse	diverse	ADJ
gujaf-314	146	20	components	component	NOUN
gujaf-314	146	21	is	be	AUX
gujaf-314	146	22	known	know	VERB
gujaf-314	146	23	as	as	ADP
gujaf-314	146	24	diversity	diversity	NOUN
gujaf-314	146	25	(	(	PUNCT
gujaf-314	146	26	akpan	akpan	ADJ
gujaf-314	146	27	,	,	PUNCT
gujaf-314	146	28	2024	2024	NUM
gujaf-314	146	29	;	;	PUNCT
gujaf-314	146	30	akpotor	akpotor	NOUN
gujaf-314	146	31	et	et	PROPN
gujaf-314	146	32	al	al	PROPN
gujaf-314	146	33	.	.	PROPN
gujaf-314	146	34	,	,	PUNCT
gujaf-314	146	35	2019	2019	NUM
gujaf-314	146	36	)	)	PUNCT
gujaf-314	146	37	.	.	PUNCT
gujaf-314	147	1	according	accord	VERB
gujaf-314	147	2	to	to	ADP
gujaf-314	147	3	ararat	ararat	PROPN
gujaf-314	147	4	et	et	PROPN
gujaf-314	147	5	al	al	PROPN
gujaf-314	147	6	.	.	PROPN
gujaf-314	148	1	(	(	PUNCT
gujaf-314	148	2	2010	2010	NUM
gujaf-314	148	3	)	)	PUNCT
gujaf-314	148	4	,	,	PUNCT
gujaf-314	148	5	a	a	DET
gujaf-314	148	6	group	group	NOUN
gujaf-314	148	7	that	that	PRON
gujaf-314	148	8	consists	consist	VERB
gujaf-314	148	9	of	of	ADP
gujaf-314	148	10	members	member	NOUN
gujaf-314	148	11	from	from	ADP
gujaf-314	148	12	different	different	ADJ
gujaf-314	148	13	cultures	culture	NOUN
gujaf-314	148	14	,	,	PUNCT
gujaf-314	148	15	ethnicities	ethnicity	NOUN
gujaf-314	148	16	,	,	PUNCT
gujaf-314	148	17	and	and	CCONJ
gujaf-314	148	18	backgrounds	background	NOUN
gujaf-314	148	19	is	be	AUX
gujaf-314	148	20	said	say	VERB
gujaf-314	148	21	to	to	PART
gujaf-314	148	22	be	be	AUX
gujaf-314	148	23	varied	varied	ADJ
gujaf-314	148	24	.	.	PUNCT
gujaf-314	149	1	diversity	diversity	NOUN
gujaf-314	149	2	is	be	AUX
gujaf-314	149	3	essentially	essentially	ADV
gujaf-314	149	4	the	the	DET
gujaf-314	149	5	result	result	NOUN
gujaf-314	149	6	of	of	ADP
gujaf-314	149	7	individual	individual	ADJ
gujaf-314	149	8	variances	variance	NOUN
gujaf-314	149	9	in	in	ADP
gujaf-314	149	10	goals	goal	NOUN
gujaf-314	149	11	,	,	PUNCT
gujaf-314	149	12	attitudes	attitude	NOUN
gujaf-314	149	13	,	,	PUNCT
gujaf-314	149	14	activities	activity	NOUN
gujaf-314	149	15	,	,	PUNCT
gujaf-314	149	16	and	and	CCONJ
gujaf-314	149	17	opinions	opinion	NOUN
gujaf-314	149	18	.	.	PUNCT
gujaf-314	150	1	according	accord	VERB
gujaf-314	150	2	to	to	ADP
gujaf-314	150	3	budiyati	budiyati	NOUN
gujaf-314	150	4	and	and	CCONJ
gujaf-314	150	5	wijaya	wijaya	PROPN
gujaf-314	150	6	(	(	PUNCT
gujaf-314	150	7	2023	2023	NUM
gujaf-314	150	8	)	)	PUNCT
gujaf-314	150	9	,	,	PUNCT
gujaf-314	150	10	"	"	PUNCT
gujaf-314	150	11	board	board	NOUN
gujaf-314	150	12	diversity	diversity	NOUN
gujaf-314	150	13	"	"	PUNCT
gujaf-314	150	14	in	in	ADP
gujaf-314	150	15	the	the	DET
gujaf-314	150	16	context	context	NOUN
gujaf-314	150	17	of	of	ADP
gujaf-314	150	18	corporate	corporate	ADJ
gujaf-314	150	19	governance	governance	NOUN
gujaf-314	150	20	refers	refer	VERB
gujaf-314	150	21	to	to	ADP
gujaf-314	150	22	the	the	DET
gujaf-314	150	23	range	range	NOUN
gujaf-314	150	24	of	of	ADP
gujaf-314	150	25	viewpoints	viewpoint	NOUN
gujaf-314	150	26	present	present	ADJ
gujaf-314	150	27	on	on	ADP
gujaf-314	150	28	the	the	DET
gujaf-314	150	29	board	board	NOUN
gujaf-314	150	30	of	of	ADP
gujaf-314	150	31	directors	director	NOUN
gujaf-314	150	32	,	,	PUNCT
gujaf-314	150	33	including	include	VERB
gujaf-314	150	34	variances	variance	NOUN
gujaf-314	150	35	in	in	ADP
gujaf-314	150	36	gender	gender	NOUN
gujaf-314	150	37	,	,	PUNCT
gujaf-314	150	38	race	race	NOUN
gujaf-314	150	39	,	,	PUNCT
gujaf-314	150	40	age	age	NOUN
gujaf-314	150	41	,	,	PUNCT
gujaf-314	150	42	and	and	CCONJ
gujaf-314	150	43	nationality	nationality	NOUN
gujaf-314	150	44	as	as	ADV
gujaf-314	150	45	well	well	ADV
gujaf-314	150	46	as	as	ADP
gujaf-314	150	47	variations	variation	NOUN
gujaf-314	150	48	in	in	ADP
gujaf-314	150	49	competence	competence	NOUN
gujaf-314	150	50	,	,	PUNCT
gujaf-314	150	51	experience	experience	NOUN
gujaf-314	150	52	,	,	PUNCT
gujaf-314	150	53	and	and	CCONJ
gujaf-314	150	54	expertise	expertise	NOUN
gujaf-314	150	55	.	.	PUNCT
gujaf-314	151	1	according	accord	VERB
gujaf-314	151	2	to	to	ADP
gujaf-314	151	3	hu	hu	PROPN
gujaf-314	151	4	et	et	PROPN
gujaf-314	151	5	al	al	PROPN
gujaf-314	151	6	.	.	PROPN
gujaf-314	152	1	(	(	PUNCT
gujaf-314	152	2	2020	2020	NUM
gujaf-314	152	3	)	)	PUNCT
gujaf-314	152	4	,	,	PUNCT
gujaf-314	152	5	the	the	DET
gujaf-314	152	6	board	board	NOUN
gujaf-314	152	7	is	be	AUX
gujaf-314	152	8	in	in	ADP
gujaf-314	152	9	charge	charge	NOUN
gujaf-314	152	10	of	of	ADP
gujaf-314	152	11	determining	determine	VERB
gujaf-314	152	12	the	the	DET
gujaf-314	152	13	firm	firm	NOUN
gujaf-314	152	14	's	's	PART
gujaf-314	152	15	strategic	strategic	ADJ
gujaf-314	152	16	direction	direction	NOUN
gujaf-314	152	17	and	and	CCONJ
gujaf-314	152	18	safeguarding	safeguard	VERB
gujaf-314	152	19	the	the	DET
gujaf-314	152	20	interests	interest	NOUN
gujaf-314	152	21	of	of	ADP
gujaf-314	152	22	shareholders	shareholder	NOUN
gujaf-314	152	23	.	.	PUNCT
gujaf-314	153	1	advocates	advocate	NOUN
gujaf-314	153	2	of	of	ADP
gujaf-314	153	3	agency	agency	NOUN
gujaf-314	153	4	theory	theory	NOUN
gujaf-314	153	5	contend	contend	VERB
gujaf-314	153	6	that	that	SCONJ
gujaf-314	153	7	a	a	DET
gujaf-314	153	8	board	board	NOUN
gujaf-314	153	9	's	's	PART
gujaf-314	153	10	efficacy	efficacy	NOUN
gujaf-314	153	11	in	in	ADP
gujaf-314	153	12	protecting	protect	VERB
gujaf-314	153	13	shareholder	shareholder	NOUN
gujaf-314	153	14	interests	interest	NOUN
gujaf-314	153	15	depends	depend	VERB
gujaf-314	153	16	on	on	ADP
gujaf-314	153	17	amany	amany	ADJ
gujaf-314	153	18	characteristics	characteristic	NOUN
gujaf-314	153	19	,	,	PUNCT
gujaf-314	153	20	including	include	VERB
gujaf-314	153	21	diversity	diversity	NOUN
gujaf-314	153	22	,	,	PUNCT
gujaf-314	153	23	size	size	NOUN
gujaf-314	153	24	,	,	PUNCT
gujaf-314	153	25	composition	composition	NOUN
gujaf-314	153	26	,	,	PUNCT
gujaf-314	153	27	ceo	ceo	NOUN
gujaf-314	153	28	duality	duality	NOUN
gujaf-314	153	29	,	,	PUNCT
gujaf-314	153	30	and	and	CCONJ
gujaf-314	153	31	board	board	NOUN
gujaf-314	153	32	culture	culture	NOUN
gujaf-314	153	33	(	(	PUNCT
gujaf-314	153	34	brennan	brennan	PROPN
gujaf-314	153	35	,	,	PUNCT
gujaf-314	153	36	2006	2006	NUM
gujaf-314	153	37	)	)	PUNCT
gujaf-314	153	38	.	.	PUNCT
gujaf-314	154	1	the	the	DET
gujaf-314	154	2	rationale	rationale	NOUN
gujaf-314	154	3	for	for	ADP
gujaf-314	154	4	this	this	DET
gujaf-314	154	5	drive	drive	NOUN
gujaf-314	154	6	is	be	AUX
gujaf-314	154	7	the	the	DET
gujaf-314	154	8	conviction	conviction	NOUN
gujaf-314	154	9	that	that	PRON
gujaf-314	154	10	diverse	diverse	ADJ
gujaf-314	154	11	viewpoints	viewpoint	NOUN
gujaf-314	154	12	,	,	PUNCT
gujaf-314	154	13	abilities	ability	NOUN
gujaf-314	154	14	,	,	PUNCT
gujaf-314	154	15	and	and	CCONJ
gujaf-314	154	16	experiences	experience	NOUN
gujaf-314	154	17	improve	improve	VERB
gujaf-314	154	18	decision	decision	NOUN
gujaf-314	154	19	-	-	PUNCT
gujaf-314	154	20	making	make	VERB
gujaf-314	154	21	processes	process	NOUN
gujaf-314	154	22	(	(	PUNCT
gujaf-314	154	23	harjoto	harjoto	VERB
gujaf-314	154	24	et	et	PROPN
gujaf-314	154	25	al	al	PROPN
gujaf-314	154	26	.	.	PROPN
gujaf-314	154	27	,	,	PUNCT
gujaf-314	154	28	2018	2018	NUM
gujaf-314	154	29	)	)	PUNCT
gujaf-314	154	30	.	.	PUNCT
gujaf-314	155	1	studies	study	NOUN
gujaf-314	155	2	indicate	indicate	VERB
gujaf-314	155	3	that	that	SCONJ
gujaf-314	155	4	having	have	VERB
gujaf-314	155	5	a	a	DET
gujaf-314	155	6	diverse	diverse	ADJ
gujaf-314	155	7	group	group	NOUN
gujaf-314	155	8	of	of	ADP
gujaf-314	155	9	directors	director	NOUN
gujaf-314	155	10	on	on	ADP
gujaf-314	155	11	a	a	DET
gujaf-314	155	12	board	board	NOUN
gujaf-314	155	13	promotes	promote	VERB
gujaf-314	155	14	enhanced	enhanced	ADJ
gujaf-314	155	15	performance	performance	NOUN
gujaf-314	155	16	by	by	ADP
gujaf-314	155	17	providing	provide	VERB
gujaf-314	155	18	chances	chance	NOUN
gujaf-314	155	19	for	for	ADP
gujaf-314	155	20	creativity	creativity	NOUN
gujaf-314	155	21	and	and	CCONJ
gujaf-314	155	22	problem	problem	NOUN
gujaf-314	155	23	-	-	PUNCT
gujaf-314	155	24	solving	solving	NOUN
gujaf-314	155	25	,	,	PUNCT
gujaf-314	155	26	ultimately	ultimately	ADV
gujaf-314	155	27	resulting	result	VERB
gujaf-314	155	28	in	in	ADP
gujaf-314	155	29	better	well	ADJ
gujaf-314	155	30	business	business	NOUN
gujaf-314	155	31	results	result	NOUN
gujaf-314	155	32	(	(	PUNCT
gujaf-314	155	33	essien	essien	PROPN
gujaf-314	155	34	&	&	CCONJ
gujaf-314	155	35	akpan	akpan	PROPN
gujaf-314	155	36	,	,	PUNCT
gujaf-314	155	37	2024	2024	NUM
gujaf-314	155	38	:	:	PUNCT
gujaf-314	155	39	pathak	pathak	PROPN
gujaf-314	155	40	et	et	PROPN
gujaf-314	155	41	al	al	PROPN
gujaf-314	155	42	.	.	PROPN
gujaf-314	155	43	,	,	PUNCT
gujaf-314	155	44	2021	2021	NUM
gujaf-314	155	45	;	;	PUNCT
gujaf-314	155	46	qi	qi	PROPN
gujaf-314	155	47	et	et	PROPN
gujaf-314	155	48	al	al	PROPN
gujaf-314	155	49	.	.	PROPN
gujaf-314	155	50	,	,	PUNCT
gujaf-314	155	51	2018	2018	NUM
gujaf-314	155	52	)	)	PUNCT
gujaf-314	155	53	.	.	PUNCT
gujaf-314	156	1	to	to	PART
gujaf-314	156	2	enhance	enhance	VERB
gujaf-314	156	3	successful	successful	ADJ
gujaf-314	156	4	governance	governance	NOUN
gujaf-314	156	5	,	,	PUNCT
gujaf-314	156	6	the	the	DET
gujaf-314	156	7	nigerian	nigerian	ADJ
gujaf-314	156	8	code	code	NOUN
gujaf-314	156	9	of	of	ADP
gujaf-314	156	10	corporate	corporate	ADJ
gujaf-314	156	11	gusau	gusau	ADJ
gujaf-314	156	12	journal	journal	NOUN
gujaf-314	156	13	of	of	ADP
gujaf-314	156	14	accounting	accounting	NOUN
gujaf-314	156	15	and	and	CCONJ
gujaf-314	156	16	finance	finance	NOUN
gujaf-314	156	17	,	,	PUNCT
gujaf-314	156	18	vol	vol	NOUN
gujaf-314	156	19	.	.	PROPN
gujaf-314	156	20	5	5	NUM
gujaf-314	156	21	,	,	PUNCT
gujaf-314	156	22	issue	issue	NOUN
gujaf-314	156	23	2	2	NUM
gujaf-314	156	24	,	,	PUNCT
gujaf-314	156	25	october	october	PROPN
gujaf-314	156	26	,	,	PUNCT
gujaf-314	156	27	2024	2024	NUM
gujaf-314	156	28	4	4	NUM
gujaf-314	156	29	governance	governance	NOUN
gujaf-314	156	30	(	(	PUNCT
gujaf-314	156	31	nccg	nccg	PROPN
gujaf-314	156	32	,	,	PUNCT
gujaf-314	156	33	2018	2018	NUM
gujaf-314	156	34	)	)	PUNCT
gujaf-314	156	35	advises	advise	VERB
gujaf-314	156	36	boards	board	NOUN
gujaf-314	156	37	to	to	PART
gujaf-314	156	38	foster	foster	VERB
gujaf-314	156	39	diversity	diversity	NOUN
gujaf-314	156	40	across	across	ADP
gujaf-314	156	41	a	a	DET
gujaf-314	156	42	range	range	NOUN
gujaf-314	156	43	of	of	ADP
gujaf-314	156	44	traits	trait	NOUN
gujaf-314	156	45	,	,	PUNCT
gujaf-314	156	46	including	include	VERB
gujaf-314	156	47	expertise	expertise	NOUN
gujaf-314	156	48	,	,	PUNCT
gujaf-314	156	49	skills	skill	NOUN
gujaf-314	156	50	,	,	PUNCT
gujaf-314	156	51	age	age	NOUN
gujaf-314	156	52	,	,	PUNCT
gujaf-314	156	53	culture	culture	NOUN
gujaf-314	156	54	,	,	PUNCT
gujaf-314	156	55	and	and	CCONJ
gujaf-314	156	56	gender	gender	NOUN
gujaf-314	156	57	.	.	PUNCT
gujaf-314	157	1	this	this	PRON
gujaf-314	157	2	underscores	underscore	VERB
gujaf-314	157	3	the	the	DET
gujaf-314	157	4	significance	significance	NOUN
gujaf-314	157	5	of	of	ADP
gujaf-314	157	6	diversity	diversity	NOUN
gujaf-314	157	7	in	in	ADP
gujaf-314	157	8	board	board	NOUN
gujaf-314	157	9	composition	composition	NOUN
gujaf-314	157	10	.	.	PUNCT
gujaf-314	158	1	board	board	NOUN
gujaf-314	158	2	diversity	diversity	NOUN
gujaf-314	158	3	has	have	VERB
gujaf-314	158	4	numerous	numerous	ADJ
gujaf-314	158	5	disadvantages	disadvantage	NOUN
gujaf-314	158	6	,	,	PUNCT
gujaf-314	158	7	some	some	PRON
gujaf-314	158	8	of	of	ADP
gujaf-314	158	9	which	which	PRON
gujaf-314	158	10	will	will	AUX
gujaf-314	158	11	be	be	AUX
gujaf-314	158	12	covered	cover	VERB
gujaf-314	158	13	in	in	ADP
gujaf-314	158	14	subsequent	subsequent	ADJ
gujaf-314	158	15	portions	portion	NOUN
gujaf-314	158	16	of	of	ADP
gujaf-314	158	17	this	this	DET
gujaf-314	158	18	study	study	NOUN
gujaf-314	158	19	,	,	PUNCT
gujaf-314	158	20	despite	despite	SCONJ
gujaf-314	158	21	these	these	DET
gujaf-314	158	22	possible	possible	ADJ
gujaf-314	158	23	advantages	advantage	NOUN
gujaf-314	158	24	.	.	PUNCT
gujaf-314	159	1	empirical	empirical	ADJ
gujaf-314	159	2	review	review	NOUN
gujaf-314	159	3	recent	recent	ADJ
gujaf-314	159	4	studies	study	NOUN
gujaf-314	159	5	have	have	AUX
gujaf-314	159	6	increasingly	increasingly	ADV
gujaf-314	159	7	focused	focus	VERB
gujaf-314	159	8	on	on	ADP
gujaf-314	159	9	the	the	DET
gujaf-314	159	10	impact	impact	NOUN
gujaf-314	159	11	of	of	ADP
gujaf-314	159	12	board	board	NOUN
gujaf-314	159	13	diversity	diversity	NOUN
gujaf-314	159	14	and	and	CCONJ
gujaf-314	159	15	ceo	ceo	NOUN
gujaf-314	159	16	characteristics	characteristic	NOUN
gujaf-314	159	17	on	on	ADP
gujaf-314	159	18	corporate	corporate	ADJ
gujaf-314	159	19	governance	governance	NOUN
gujaf-314	159	20	,	,	PUNCT
gujaf-314	159	21	earnings	earning	NOUN
gujaf-314	159	22	management	management	NOUN
gujaf-314	159	23	,	,	PUNCT
gujaf-314	159	24	and	and	CCONJ
gujaf-314	159	25	financial	financial	ADJ
gujaf-314	159	26	reporting	reporting	NOUN
gujaf-314	159	27	quality	quality	NOUN
gujaf-314	159	28	.	.	PUNCT
gujaf-314	160	1	for	for	ADP
gujaf-314	160	2	example	example	NOUN
gujaf-314	160	3	,	,	PUNCT
gujaf-314	160	4	akpan	akpan	NOUN
gujaf-314	160	5	(	(	PUNCT
gujaf-314	160	6	2024	2024	NUM
gujaf-314	160	7	)	)	PUNCT
gujaf-314	160	8	investigated	investigate	VERB
gujaf-314	160	9	the	the	DET
gujaf-314	160	10	effect	effect	NOUN
gujaf-314	160	11	of	of	ADP
gujaf-314	160	12	ceo	ceo	NOUN
gujaf-314	160	13	education	education	NOUN
gujaf-314	160	14	,	,	PUNCT
gujaf-314	160	15	ceo	ceo	NOUN
gujaf-314	160	16	shareholding	shareholding	NOUN
gujaf-314	160	17	,	,	PUNCT
gujaf-314	160	18	and	and	CCONJ
gujaf-314	160	19	ceo	ceo	NOUN
gujaf-314	160	20	tenure	tenure	NOUN
gujaf-314	160	21	on	on	ADP
gujaf-314	160	22	shareholders	shareholder	NOUN
gujaf-314	160	23	'	'	PART
gujaf-314	160	24	value	value	NOUN
gujaf-314	160	25	in	in	ADP
gujaf-314	160	26	listed	list	VERB
gujaf-314	160	27	healthcare	healthcare	NOUN
gujaf-314	160	28	firms	firm	NOUN
gujaf-314	160	29	in	in	ADP
gujaf-314	160	30	nigeria	nigeria	PROPN
gujaf-314	160	31	,	,	PUNCT
gujaf-314	160	32	using	use	VERB
gujaf-314	160	33	data	datum	NOUN
gujaf-314	160	34	from	from	ADP
gujaf-314	160	35	2013	2013	NUM
gujaf-314	160	36	to	to	ADP
gujaf-314	160	37	2022	2022	NUM
gujaf-314	160	38	.	.	PUNCT
gujaf-314	161	1	the	the	DET
gujaf-314	161	2	study	study	NOUN
gujaf-314	161	3	employed	employ	VERB
gujaf-314	161	4	an	an	DET
gujaf-314	161	5	ex	ex	NOUN
gujaf-314	161	6	-	-	ADJ
gujaf-314	161	7	post	post	ADJ
gujaf-314	161	8	facto	facto	X
gujaf-314	161	9	research	research	NOUN
gujaf-314	161	10	design	design	NOUN
gujaf-314	161	11	and	and	CCONJ
gujaf-314	161	12	revealed	reveal	VERB
gujaf-314	161	13	that	that	SCONJ
gujaf-314	161	14	these	these	DET
gujaf-314	161	15	ceo	ceo	NOUN
gujaf-314	161	16	attributes	attribute	VERB
gujaf-314	161	17	significantly	significantly	ADV
gujaf-314	161	18	influence	influence	VERB
gujaf-314	161	19	shareholders	shareholder	NOUN
gujaf-314	161	20	'	'	PART
gujaf-314	161	21	value	value	NOUN
gujaf-314	161	22	added	add	VERB
gujaf-314	161	23	in	in	ADP
gujaf-314	161	24	these	these	DET
gujaf-314	161	25	firms	firm	NOUN
gujaf-314	161	26	.	.	PUNCT
gujaf-314	162	1	similarly	similarly	ADV
gujaf-314	162	2	,	,	PUNCT
gujaf-314	162	3	emmanuel	emmanuel	PROPN
gujaf-314	162	4	et	et	PROPN
gujaf-314	162	5	al	al	PROPN
gujaf-314	162	6	.	.	PROPN
gujaf-314	163	1	(	(	PUNCT
gujaf-314	163	2	2024	2024	NUM
gujaf-314	163	3	)	)	PUNCT
gujaf-314	163	4	examined	examine	VERB
gujaf-314	163	5	the	the	DET
gujaf-314	163	6	relationship	relationship	NOUN
gujaf-314	163	7	between	between	ADP
gujaf-314	163	8	ceo	ceo	NOUN
gujaf-314	163	9	attributes	attribute	NOUN
gujaf-314	163	10	and	and	CCONJ
gujaf-314	163	11	environmental	environmental	ADJ
gujaf-314	163	12	reporting	reporting	NOUN
gujaf-314	163	13	of	of	ADP
gujaf-314	163	14	quoted	quote	VERB
gujaf-314	163	15	industrial	industrial	ADJ
gujaf-314	163	16	goods	good	NOUN
gujaf-314	163	17	firms	firm	NOUN
gujaf-314	163	18	in	in	ADP
gujaf-314	163	19	nigeria	nigeria	PROPN
gujaf-314	163	20	.	.	PUNCT
gujaf-314	164	1	their	their	PRON
gujaf-314	164	2	findings	finding	NOUN
gujaf-314	164	3	indicated	indicate	VERB
gujaf-314	164	4	a	a	DET
gujaf-314	164	5	significant	significant	ADJ
gujaf-314	164	6	positive	positive	ADJ
gujaf-314	164	7	relationship	relationship	NOUN
gujaf-314	164	8	between	between	ADP
gujaf-314	164	9	ceo	ceo	NOUN
gujaf-314	164	10	education	education	NOUN
gujaf-314	164	11	and	and	CCONJ
gujaf-314	164	12	environmental	environmental	ADJ
gujaf-314	164	13	reporting	reporting	NOUN
gujaf-314	164	14	,	,	PUNCT
gujaf-314	164	15	while	while	SCONJ
gujaf-314	164	16	other	other	ADJ
gujaf-314	164	17	factors	factor	NOUN
gujaf-314	164	18	like	like	ADP
gujaf-314	164	19	ceo	ceo	NOUN
gujaf-314	164	20	ownership	ownership	NOUN
gujaf-314	164	21	,	,	PUNCT
gujaf-314	164	22	origin	origin	NOUN
gujaf-314	164	23	,	,	PUNCT
gujaf-314	164	24	and	and	CCONJ
gujaf-314	164	25	gender	gender	NOUN
gujaf-314	164	26	also	also	ADV
gujaf-314	164	27	collectively	collectively	ADV
gujaf-314	164	28	influenced	influence	VERB
gujaf-314	164	29	sustainability	sustainability	NOUN
gujaf-314	164	30	reporting	reporting	NOUN
gujaf-314	164	31	.	.	PUNCT
gujaf-314	165	1	further	far	ADV
gujaf-314	165	2	emphasizing	emphasize	VERB
gujaf-314	165	3	the	the	DET
gujaf-314	165	4	importance	importance	NOUN
gujaf-314	165	5	of	of	ADP
gujaf-314	165	6	board	board	NOUN
gujaf-314	165	7	characteristics	characteristic	NOUN
gujaf-314	165	8	,	,	PUNCT
gujaf-314	165	9	alves	alves	PROPN
gujaf-314	165	10	(	(	PUNCT
gujaf-314	165	11	2023	2023	NUM
gujaf-314	165	12	)	)	PUNCT
gujaf-314	165	13	analyzed	analyze	VERB
gujaf-314	165	14	the	the	DET
gujaf-314	165	15	influence	influence	NOUN
gujaf-314	165	16	of	of	ADP
gujaf-314	165	17	board	board	NOUN
gujaf-314	165	18	gender	gender	NOUN
gujaf-314	165	19	diversity	diversity	NOUN
gujaf-314	165	20	on	on	ADP
gujaf-314	165	21	earnings	earning	NOUN
gujaf-314	165	22	management	management	NOUN
gujaf-314	165	23	in	in	ADP
gujaf-314	165	24	non	non	ADJ
gujaf-314	165	25	-	-	ADJ
gujaf-314	165	26	financial	financial	ADJ
gujaf-314	165	27	european	european	PROPN
gujaf-314	165	28	union	union	PROPN
gujaf-314	165	29	firms	firm	NOUN
gujaf-314	165	30	.	.	PUNCT
gujaf-314	166	1	the	the	DET
gujaf-314	166	2	study	study	NOUN
gujaf-314	166	3	found	find	VERB
gujaf-314	166	4	that	that	SCONJ
gujaf-314	166	5	achieving	achieve	VERB
gujaf-314	166	6	a	a	DET
gujaf-314	166	7	critical	critical	ADJ
gujaf-314	166	8	mass	mass	NOUN
gujaf-314	166	9	of	of	ADP
gujaf-314	166	10	female	female	ADJ
gujaf-314	166	11	directors	director	NOUN
gujaf-314	166	12	significantly	significantly	ADV
gujaf-314	166	13	reduced	reduce	VERB
gujaf-314	166	14	earnings	earning	NOUN
gujaf-314	166	15	management	management	NOUN
gujaf-314	166	16	,	,	PUNCT
gujaf-314	166	17	highlighting	highlight	VERB
gujaf-314	166	18	the	the	DET
gujaf-314	166	19	positive	positive	ADJ
gujaf-314	166	20	role	role	NOUN
gujaf-314	166	21	of	of	ADP
gujaf-314	166	22	gender	gender	NOUN
gujaf-314	166	23	diversity	diversity	NOUN
gujaf-314	166	24	in	in	ADP
gujaf-314	166	25	enhancing	enhance	VERB
gujaf-314	166	26	earnings	earning	NOUN
gujaf-314	166	27	quality	quality	NOUN
gujaf-314	166	28	.	.	PUNCT
gujaf-314	167	1	studies	study	NOUN
gujaf-314	167	2	by	by	ADP
gujaf-314	167	3	de	de	X
gujaf-314	167	4	geus	geus	NOUN
gujaf-314	167	5	(	(	PUNCT
gujaf-314	167	6	2023	2023	NUM
gujaf-314	167	7	)	)	PUNCT
gujaf-314	167	8	and	and	CCONJ
gujaf-314	167	9	le	le	X
gujaf-314	167	10	and	and	CCONJ
gujaf-314	167	11	nguyen	nguyen	NOUN
gujaf-314	167	12	(	(	PUNCT
gujaf-314	167	13	2023	2023	NUM
gujaf-314	167	14	)	)	PUNCT
gujaf-314	167	15	also	also	ADV
gujaf-314	167	16	explored	explore	VERB
gujaf-314	167	17	similar	similar	ADJ
gujaf-314	167	18	themes	theme	NOUN
gujaf-314	167	19	,	,	PUNCT
gujaf-314	167	20	focusing	focus	VERB
gujaf-314	167	21	on	on	ADP
gujaf-314	167	22	ethnic	ethnic	ADJ
gujaf-314	167	23	board	board	NOUN
gujaf-314	167	24	diversity	diversity	NOUN
gujaf-314	167	25	and	and	CCONJ
gujaf-314	167	26	ownership	ownership	NOUN
gujaf-314	167	27	structure	structure	NOUN
gujaf-314	167	28	's	's	PART
gujaf-314	167	29	impact	impact	NOUN
gujaf-314	167	30	on	on	ADP
gujaf-314	167	31	earnings	earning	NOUN
gujaf-314	167	32	management	management	NOUN
gujaf-314	167	33	in	in	ADP
gujaf-314	167	34	the	the	DET
gujaf-314	167	35	u.s	u.s	PROPN
gujaf-314	167	36	.	.	PROPN
gujaf-314	167	37	and	and	CCONJ
gujaf-314	167	38	vietnam	vietnam	PROPN
gujaf-314	167	39	,	,	PUNCT
gujaf-314	167	40	respectively	respectively	ADV
gujaf-314	167	41	.	.	PUNCT
gujaf-314	168	1	these	these	DET
gujaf-314	168	2	findings	finding	NOUN
gujaf-314	168	3	underscore	underscore	VERB
gujaf-314	168	4	the	the	DET
gujaf-314	168	5	importance	importance	NOUN
gujaf-314	168	6	of	of	ADP
gujaf-314	168	7	diverse	diverse	ADJ
gujaf-314	168	8	board	board	NOUN
gujaf-314	168	9	compositions	composition	NOUN
gujaf-314	168	10	in	in	ADP
gujaf-314	168	11	mitigating	mitigate	VERB
gujaf-314	168	12	risks	risk	NOUN
gujaf-314	168	13	associated	associate	VERB
gujaf-314	168	14	with	with	ADP
gujaf-314	168	15	financial	financial	ADJ
gujaf-314	168	16	manipulations	manipulation	NOUN
gujaf-314	168	17	and	and	CCONJ
gujaf-314	168	18	promoting	promote	VERB
gujaf-314	168	19	more	more	ADV
gujaf-314	168	20	transparent	transparent	ADJ
gujaf-314	168	21	reporting	reporting	NOUN
gujaf-314	168	22	practices	practice	NOUN
gujaf-314	168	23	.	.	PUNCT
gujaf-314	169	1	older	old	ADJ
gujaf-314	169	2	research	research	NOUN
gujaf-314	169	3	continues	continue	VERB
gujaf-314	169	4	to	to	PART
gujaf-314	169	5	provide	provide	VERB
gujaf-314	169	6	valuable	valuable	ADJ
gujaf-314	169	7	insights	insight	NOUN
gujaf-314	169	8	into	into	ADP
gujaf-314	169	9	the	the	DET
gujaf-314	169	10	evolving	evolve	VERB
gujaf-314	169	11	landscape	landscape	NOUN
gujaf-314	169	12	of	of	ADP
gujaf-314	169	13	board	board	NOUN
gujaf-314	169	14	diversity	diversity	NOUN
gujaf-314	169	15	and	and	CCONJ
gujaf-314	169	16	its	its	PRON
gujaf-314	169	17	impact	impact	NOUN
gujaf-314	169	18	on	on	ADP
gujaf-314	169	19	corporate	corporate	ADJ
gujaf-314	169	20	performance	performance	NOUN
gujaf-314	169	21	.	.	PUNCT
gujaf-314	170	1	for	for	ADP
gujaf-314	170	2	instance	instance	NOUN
gujaf-314	170	3	,	,	PUNCT
gujaf-314	170	4	adams	adams	PROPN
gujaf-314	170	5	and	and	CCONJ
gujaf-314	170	6	ferreira	ferreira	PROPN
gujaf-314	170	7	(	(	PUNCT
gujaf-314	170	8	2009	2009	NUM
gujaf-314	170	9	)	)	PUNCT
gujaf-314	170	10	and	and	CCONJ
gujaf-314	170	11	srinidhi	srinidhi	VERB
gujaf-314	170	12	et	et	PROPN
gujaf-314	170	13	al	al	PROPN
gujaf-314	170	14	.	.	PROPN
gujaf-314	171	1	(	(	PUNCT
gujaf-314	171	2	2011	2011	NUM
gujaf-314	171	3	)	)	PUNCT
gujaf-314	171	4	highlighted	highlight	VERB
gujaf-314	171	5	the	the	DET
gujaf-314	171	6	positive	positive	ADJ
gujaf-314	171	7	effects	effect	NOUN
gujaf-314	171	8	of	of	ADP
gujaf-314	171	9	gender	gender	NOUN
gujaf-314	171	10	diversity	diversity	NOUN
gujaf-314	171	11	on	on	ADP
gujaf-314	171	12	decision	decision	NOUN
gujaf-314	171	13	-	-	PUNCT
gujaf-314	171	14	making	making	NOUN
gujaf-314	171	15	,	,	PUNCT
gujaf-314	171	16	risk	risk	NOUN
gujaf-314	171	17	assessment	assessment	NOUN
gujaf-314	171	18	,	,	PUNCT
gujaf-314	171	19	and	and	CCONJ
gujaf-314	171	20	oversight	oversight	NOUN
gujaf-314	171	21	within	within	ADP
gujaf-314	171	22	corporate	corporate	ADJ
gujaf-314	171	23	boards	board	NOUN
gujaf-314	171	24	.	.	PUNCT
gujaf-314	172	1	evidence	evidence	NOUN
gujaf-314	172	2	shows	show	VERB
gujaf-314	172	3	that	that	SCONJ
gujaf-314	172	4	boards	board	NOUN
gujaf-314	172	5	with	with	ADP
gujaf-314	172	6	greater	great	ADJ
gujaf-314	172	7	female	female	ADJ
gujaf-314	172	8	representation	representation	NOUN
gujaf-314	172	9	tend	tend	VERB
gujaf-314	172	10	to	to	PART
gujaf-314	172	11	exhibit	exhibit	VERB
gujaf-314	172	12	improved	improved	ADJ
gujaf-314	172	13	communication	communication	NOUN
gujaf-314	172	14	with	with	ADP
gujaf-314	172	15	investors	investor	NOUN
gujaf-314	172	16	and	and	CCONJ
gujaf-314	172	17	stronger	strong	ADJ
gujaf-314	172	18	governance	governance	NOUN
gujaf-314	172	19	,	,	PUNCT
gujaf-314	172	20	leading	lead	VERB
gujaf-314	172	21	to	to	ADP
gujaf-314	172	22	enhanced	enhanced	ADJ
gujaf-314	172	23	earnings	earning	NOUN
gujaf-314	172	24	quality	quality	NOUN
gujaf-314	172	25	(	(	PUNCT
gujaf-314	172	26	clarke	clarke	PROPN
gujaf-314	172	27	,	,	PUNCT
gujaf-314	172	28	2005	2005	NUM
gujaf-314	172	29	;	;	PUNCT
gujaf-314	172	30	rose	rise	VERB
gujaf-314	172	31	,	,	PUNCT
gujaf-314	172	32	2007	2007	NUM
gujaf-314	172	33	)	)	PUNCT
gujaf-314	172	34	.	.	PUNCT
gujaf-314	173	1	these	these	DET
gujaf-314	173	2	studies	study	NOUN
gujaf-314	173	3	collectively	collectively	ADV
gujaf-314	173	4	suggest	suggest	VERB
gujaf-314	173	5	that	that	SCONJ
gujaf-314	173	6	fostering	foster	VERB
gujaf-314	173	7	board	board	NOUN
gujaf-314	173	8	diversity	diversity	NOUN
gujaf-314	173	9	not	not	PART
gujaf-314	173	10	only	only	ADV
gujaf-314	173	11	counters	counter	VERB
gujaf-314	173	12	groupthink	groupthink	NOUN
gujaf-314	173	13	but	but	CCONJ
gujaf-314	173	14	also	also	ADV
gujaf-314	173	15	supports	support	VERB
gujaf-314	173	16	better	well	ADV
gujaf-314	173	17	-	-	PUNCT
gujaf-314	173	18	informed	inform	VERB
gujaf-314	173	19	decision	decision	NOUN
gujaf-314	173	20	-	-	PUNCT
gujaf-314	173	21	making	make	VERB
gujaf-314	173	22	processes	process	NOUN
gujaf-314	173	23	,	,	PUNCT
gujaf-314	173	24	ultimately	ultimately	ADV
gujaf-314	173	25	contributing	contribute	VERB
gujaf-314	173	26	to	to	ADP
gujaf-314	173	27	greater	great	ADJ
gujaf-314	173	28	corporate	corporate	ADJ
gujaf-314	173	29	transparency	transparency	NOUN
gujaf-314	173	30	and	and	CCONJ
gujaf-314	173	31	accountability	accountability	NOUN
gujaf-314	173	32	.	.	PUNCT
gujaf-314	174	1	thus	thus	ADV
gujaf-314	174	2	,	,	PUNCT
gujaf-314	174	3	in	in	ADP
gujaf-314	174	4	line	line	NOUN
gujaf-314	174	5	with	with	ADP
gujaf-314	174	6	the	the	DET
gujaf-314	174	7	literature	literature	NOUN
gujaf-314	174	8	reviews	review	NOUN
gujaf-314	174	9	,	,	PUNCT
gujaf-314	174	10	the	the	DET
gujaf-314	174	11	following	follow	VERB
gujaf-314	174	12	hypotheses	hypothesis	NOUN
gujaf-314	174	13	are	be	AUX
gujaf-314	174	14	stated	state	VERB
gujaf-314	174	15	as	as	SCONJ
gujaf-314	174	16	follows	follow	VERB
gujaf-314	174	17	:	:	PUNCT
gujaf-314	174	18	h₀₁	h₀₁	ADJ
gujaf-314	174	19	:	:	PUNCT
gujaf-314	174	20	female	female	ADJ
gujaf-314	174	21	financial	financial	ADJ
gujaf-314	174	22	expertise	expertise	NOUN
gujaf-314	174	23	meetings	meeting	NOUN
gujaf-314	174	24	have	have	VERB
gujaf-314	174	25	no	no	DET
gujaf-314	174	26	significant	significant	ADJ
gujaf-314	174	27	effect	effect	NOUN
gujaf-314	174	28	on	on	ADP
gujaf-314	174	29	the	the	DET
gujaf-314	174	30	earnings	earning	NOUN
gujaf-314	174	31	quality	quality	NOUN
gujaf-314	174	32	h₀₂	h₀₂	NOUN
gujaf-314	174	33	:	:	PUNCT
gujaf-314	174	34	female	female	ADJ
gujaf-314	174	35	ceo	ceo	NOUN
gujaf-314	174	36	has	have	VERB
gujaf-314	174	37	no	no	DET
gujaf-314	174	38	significant	significant	ADJ
gujaf-314	174	39	effect	effect	NOUN
gujaf-314	174	40	on	on	ADP
gujaf-314	174	41	the	the	DET
gujaf-314	174	42	earnings	earning	NOUN
gujaf-314	174	43	quality	quality	NOUN
gujaf-314	174	44	h₀₃	h₀₃	NOUN
gujaf-314	174	45	:	:	PUNCT
gujaf-314	174	46	female	female	ADJ
gujaf-314	174	47	director	director	NOUN
gujaf-314	174	48	nationality	nationality	NOUN
gujaf-314	174	49	has	have	VERB
gujaf-314	174	50	no	no	DET
gujaf-314	174	51	significant	significant	ADJ
gujaf-314	174	52	effect	effect	NOUN
gujaf-314	174	53	on	on	ADP
gujaf-314	174	54	the	the	DET
gujaf-314	174	55	earnings	earning	NOUN
gujaf-314	174	56	quality	quality	NOUN
gujaf-314	174	57	gusau	gusau	ADJ
gujaf-314	174	58	journal	journal	NOUN
gujaf-314	174	59	of	of	ADP
gujaf-314	174	60	accounting	accounting	NOUN
gujaf-314	174	61	and	and	CCONJ
gujaf-314	174	62	finance	finance	NOUN
gujaf-314	174	63	,	,	PUNCT
gujaf-314	174	64	vol	vol	NOUN
gujaf-314	174	65	.	.	PROPN
gujaf-314	174	66	5	5	NUM
gujaf-314	174	67	,	,	PUNCT
gujaf-314	174	68	issue	issue	NOUN
gujaf-314	174	69	2	2	NUM
gujaf-314	174	70	,	,	PUNCT
gujaf-314	174	71	october	october	PROPN
gujaf-314	174	72	,	,	PUNCT
gujaf-314	174	73	2024	2024	NUM
gujaf-314	174	74	5	5	NUM
gujaf-314	174	75	agency	agency	NOUN
gujaf-314	174	76	theory	theory	NOUN
gujaf-314	174	77	the	the	DET
gujaf-314	174	78	concept	concept	NOUN
gujaf-314	174	79	of	of	ADP
gujaf-314	174	80	agency	agency	NOUN
gujaf-314	174	81	is	be	AUX
gujaf-314	174	82	crucial	crucial	ADJ
gujaf-314	174	83	to	to	ADP
gujaf-314	174	84	understanding	understand	VERB
gujaf-314	174	85	corporate	corporate	ADJ
gujaf-314	174	86	governance	governance	NOUN
gujaf-314	174	87	(	(	PUNCT
gujaf-314	174	88	cg	cg	NOUN
gujaf-314	174	89	)	)	PUNCT
gujaf-314	174	90	practices	practice	NOUN
gujaf-314	174	91	,	,	PUNCT
gujaf-314	174	92	which	which	PRON
gujaf-314	174	93	is	be	AUX
gujaf-314	174	94	the	the	DET
gujaf-314	174	95	focus	focus	NOUN
gujaf-314	174	96	of	of	ADP
gujaf-314	174	97	this	this	DET
gujaf-314	174	98	study	study	NOUN
gujaf-314	174	99	.	.	PUNCT
gujaf-314	175	1	according	accord	VERB
gujaf-314	175	2	to	to	ADP
gujaf-314	175	3	jensen	jensen	PROPN
gujaf-314	175	4	and	and	CCONJ
gujaf-314	175	5	meckling	meckling	NOUN
gujaf-314	175	6	(	(	PUNCT
gujaf-314	175	7	1976	1976	NUM
gujaf-314	175	8	)	)	PUNCT
gujaf-314	175	9	,	,	PUNCT
gujaf-314	175	10	the	the	DET
gujaf-314	175	11	"	"	PUNCT
gujaf-314	175	12	agency	agency	NOUN
gujaf-314	175	13	theory	theory	NOUN
gujaf-314	175	14	"	"	PUNCT
gujaf-314	175	15	describes	describe	VERB
gujaf-314	175	16	the	the	DET
gujaf-314	175	17	relationship	relationship	NOUN
gujaf-314	175	18	between	between	ADP
gujaf-314	175	19	a	a	DET
gujaf-314	175	20	company	company	NOUN
gujaf-314	175	21	's	's	PART
gujaf-314	175	22	shareholders	shareholder	NOUN
gujaf-314	175	23	and	and	CCONJ
gujaf-314	175	24	its	its	PRON
gujaf-314	175	25	board	board	NOUN
gujaf-314	175	26	of	of	ADP
gujaf-314	175	27	directors	director	NOUN
gujaf-314	175	28	.	.	PUNCT
gujaf-314	176	1	in	in	ADP
gujaf-314	176	2	essence	essence	NOUN
gujaf-314	176	3	,	,	PUNCT
gujaf-314	176	4	this	this	DET
gujaf-314	176	5	theory	theory	NOUN
gujaf-314	176	6	outlines	outline	VERB
gujaf-314	176	7	an	an	DET
gujaf-314	176	8	agreement	agreement	NOUN
gujaf-314	176	9	in	in	ADP
gujaf-314	176	10	which	which	PRON
gujaf-314	176	11	the	the	DET
gujaf-314	176	12	board	board	NOUN
gujaf-314	176	13	of	of	ADP
gujaf-314	176	14	directors	director	NOUN
gujaf-314	176	15	manages	manage	VERB
gujaf-314	176	16	the	the	DET
gujaf-314	176	17	company	company	NOUN
gujaf-314	176	18	's	's	PART
gujaf-314	176	19	financial	financial	ADJ
gujaf-314	176	20	and	and	CCONJ
gujaf-314	176	21	human	human	ADJ
gujaf-314	176	22	resources	resource	NOUN
gujaf-314	176	23	while	while	SCONJ
gujaf-314	176	24	acting	act	VERB
gujaf-314	176	25	in	in	ADP
gujaf-314	176	26	the	the	DET
gujaf-314	176	27	shareholders	shareholder	NOUN
gujaf-314	176	28	'	'	PART
gujaf-314	176	29	best	good	ADJ
gujaf-314	176	30	interests	interest	NOUN
gujaf-314	176	31	.	.	PUNCT
gujaf-314	177	1	although	although	SCONJ
gujaf-314	177	2	the	the	DET
gujaf-314	177	3	company	company	NOUN
gujaf-314	177	4	is	be	AUX
gujaf-314	177	5	owned	own	VERB
gujaf-314	177	6	by	by	ADP
gujaf-314	177	7	its	its	PRON
gujaf-314	177	8	shareholders	shareholder	NOUN
gujaf-314	177	9	,	,	PUNCT
gujaf-314	177	10	the	the	DET
gujaf-314	177	11	board	board	NOUN
gujaf-314	177	12	of	of	ADP
gujaf-314	177	13	directors	director	NOUN
gujaf-314	177	14	is	be	AUX
gujaf-314	177	15	tasked	task	VERB
gujaf-314	177	16	with	with	ADP
gujaf-314	177	17	overseeing	oversee	VERB
gujaf-314	177	18	its	its	PRON
gujaf-314	177	19	management	management	NOUN
gujaf-314	177	20	,	,	PUNCT
gujaf-314	177	21	thus	thus	ADV
gujaf-314	177	22	creating	create	VERB
gujaf-314	177	23	a	a	DET
gujaf-314	177	24	distinction	distinction	NOUN
gujaf-314	177	25	between	between	ADP
gujaf-314	177	26	ownership	ownership	NOUN
gujaf-314	177	27	and	and	CCONJ
gujaf-314	177	28	control	control	NOUN
gujaf-314	177	29	.	.	PUNCT
gujaf-314	178	1	agency	agency	NOUN
gujaf-314	178	2	issues	issue	NOUN
gujaf-314	178	3	typically	typically	ADV
gujaf-314	178	4	arise	arise	VERB
gujaf-314	178	5	when	when	SCONJ
gujaf-314	178	6	there	there	PRON
gujaf-314	178	7	is	be	VERB
gujaf-314	178	8	a	a	DET
gujaf-314	178	9	separation	separation	NOUN
gujaf-314	178	10	between	between	ADP
gujaf-314	178	11	the	the	DET
gujaf-314	178	12	shareholders	shareholder	NOUN
gujaf-314	178	13	and	and	CCONJ
gujaf-314	178	14	the	the	DET
gujaf-314	178	15	management	management	NOUN
gujaf-314	178	16	of	of	ADP
gujaf-314	178	17	a	a	DET
gujaf-314	178	18	company	company	NOUN
gujaf-314	178	19	.	.	PUNCT
gujaf-314	179	1	the	the	DET
gujaf-314	179	2	board	board	NOUN
gujaf-314	179	3	of	of	ADP
gujaf-314	179	4	directors	director	NOUN
gujaf-314	179	5	acts	act	VERB
gujaf-314	179	6	as	as	ADP
gujaf-314	179	7	a	a	DET
gujaf-314	179	8	safeguard	safeguard	NOUN
gujaf-314	179	9	for	for	ADP
gujaf-314	179	10	shareholders	shareholder	NOUN
gujaf-314	179	11	,	,	PUNCT
gujaf-314	179	12	protecting	protect	VERB
gujaf-314	179	13	their	their	PRON
gujaf-314	179	14	investments	investment	NOUN
gujaf-314	179	15	and	and	CCONJ
gujaf-314	179	16	interests	interest	NOUN
gujaf-314	179	17	from	from	ADP
gujaf-314	179	18	potential	potential	ADJ
gujaf-314	179	19	mismanagement	mismanagement	NOUN
gujaf-314	179	20	by	by	ADP
gujaf-314	179	21	company	company	NOUN
gujaf-314	179	22	executives	executive	NOUN
gujaf-314	179	23	(	(	PUNCT
gujaf-314	179	24	donaldson	donaldson	PROPN
gujaf-314	179	25	&	&	CCONJ
gujaf-314	179	26	davis	davis	PROPN
gujaf-314	179	27	,	,	PUNCT
gujaf-314	179	28	1991	1991	NUM
gujaf-314	179	29	;	;	PUNCT
gujaf-314	179	30	hermalin	hermalin	NOUN
gujaf-314	179	31	&	&	CCONJ
gujaf-314	179	32	weisbach	weisbach	NOUN
gujaf-314	179	33	,	,	PUNCT
gujaf-314	179	34	2003	2003	NUM
gujaf-314	179	35	;	;	PUNCT
gujaf-314	179	36	rowley	rowley	NOUN
gujaf-314	179	37	,	,	PUNCT
gujaf-314	179	38	shipilov	shipilov	NOUN
gujaf-314	179	39	,	,	PUNCT
gujaf-314	179	40	&	&	CCONJ
gujaf-314	179	41	greve	greve	PROPN
gujaf-314	179	42	,	,	PUNCT
gujaf-314	179	43	2017	2017	NUM
gujaf-314	179	44	)	)	PUNCT
gujaf-314	179	45	.	.	PUNCT
gujaf-314	180	1	given	give	VERB
gujaf-314	180	2	that	that	SCONJ
gujaf-314	180	3	shareholders	shareholder	NOUN
gujaf-314	180	4	are	be	AUX
gujaf-314	180	5	a	a	DET
gujaf-314	180	6	diverse	diverse	ADJ
gujaf-314	180	7	group	group	NOUN
gujaf-314	180	8	of	of	ADP
gujaf-314	180	9	individuals	individual	NOUN
gujaf-314	180	10	,	,	PUNCT
gujaf-314	180	11	including	include	VERB
gujaf-314	180	12	both	both	DET
gujaf-314	180	13	men	man	NOUN
gujaf-314	180	14	and	and	CCONJ
gujaf-314	180	15	women	woman	NOUN
gujaf-314	180	16	,	,	PUNCT
gujaf-314	180	17	it	it	PRON
gujaf-314	180	18	is	be	AUX
gujaf-314	180	19	argued	argue	VERB
gujaf-314	180	20	that	that	SCONJ
gujaf-314	180	21	board	board	NOUN
gujaf-314	180	22	diversity	diversity	NOUN
gujaf-314	180	23	(	(	PUNCT
gujaf-314	180	24	bd	bd	NOUN
gujaf-314	180	25	)	)	PUNCT
gujaf-314	180	26	is	be	AUX
gujaf-314	180	27	essential	essential	ADJ
gujaf-314	180	28	to	to	PART
gujaf-314	180	29	reflect	reflect	VERB
gujaf-314	180	30	this	this	DET
gujaf-314	180	31	mix	mix	NOUN
gujaf-314	180	32	within	within	ADP
gujaf-314	180	33	the	the	DET
gujaf-314	180	34	board	board	NOUN
gujaf-314	180	35	itself	itself	PRON
gujaf-314	180	36	.	.	PUNCT
gujaf-314	181	1	das	das	PROPN
gujaf-314	181	2	(	(	PUNCT
gujaf-314	181	3	2019	2019	NUM
gujaf-314	181	4	)	)	PUNCT
gujaf-314	181	5	supports	support	VERB
gujaf-314	181	6	the	the	DET
gujaf-314	181	7	idea	idea	NOUN
gujaf-314	181	8	that	that	SCONJ
gujaf-314	181	9	agency	agency	NOUN
gujaf-314	181	10	theory	theory	NOUN
gujaf-314	181	11	is	be	AUX
gujaf-314	181	12	effectively	effectively	ADV
gujaf-314	181	13	applied	apply	VERB
gujaf-314	181	14	through	through	ADP
gujaf-314	181	15	the	the	DET
gujaf-314	181	16	framework	framework	NOUN
gujaf-314	181	17	of	of	ADP
gujaf-314	181	18	board	board	NOUN
gujaf-314	181	19	diversity	diversity	NOUN
gujaf-314	181	20	in	in	ADP
gujaf-314	181	21	corporate	corporate	ADJ
gujaf-314	181	22	governance	governance	NOUN
gujaf-314	181	23	.	.	PUNCT
gujaf-314	182	1	moreover	moreover	ADV
gujaf-314	182	2	,	,	PUNCT
gujaf-314	182	3	agency	agency	NOUN
gujaf-314	182	4	theory	theory	NOUN
gujaf-314	182	5	suggests	suggest	VERB
gujaf-314	182	6	a	a	DET
gujaf-314	182	7	negative	negative	ADJ
gujaf-314	182	8	relationship	relationship	NOUN
gujaf-314	182	9	between	between	ADP
gujaf-314	182	10	gender	gender	NOUN
gujaf-314	182	11	diversity	diversity	NOUN
gujaf-314	182	12	(	(	PUNCT
gujaf-314	182	13	gd	gd	NOUN
gujaf-314	182	14	)	)	PUNCT
gujaf-314	182	15	and	and	CCONJ
gujaf-314	182	16	earnings	earning	NOUN
gujaf-314	182	17	management	management	NOUN
gujaf-314	182	18	(	(	PUNCT
gujaf-314	182	19	em	em	PRON
gujaf-314	182	20	)	)	PUNCT
gujaf-314	182	21	,	,	PUNCT
gujaf-314	182	22	as	as	SCONJ
gujaf-314	182	23	increased	increase	VERB
gujaf-314	182	24	gender	gender	NOUN
gujaf-314	182	25	diversity	diversity	NOUN
gujaf-314	182	26	tends	tend	VERB
gujaf-314	182	27	to	to	PART
gujaf-314	182	28	reduce	reduce	VERB
gujaf-314	182	29	a	a	DET
gujaf-314	182	30	company	company	NOUN
gujaf-314	182	31	's	's	PART
gujaf-314	182	32	tendency	tendency	NOUN
gujaf-314	182	33	toward	toward	ADP
gujaf-314	182	34	earnings	earning	NOUN
gujaf-314	182	35	manipulation	manipulation	NOUN
gujaf-314	182	36	(	(	PUNCT
gujaf-314	182	37	hoffmann	hoffmann	PROPN
gujaf-314	182	38	et	et	PROPN
gujaf-314	182	39	al	al	PROPN
gujaf-314	182	40	.	.	PROPN
gujaf-314	182	41	,	,	PUNCT
gujaf-314	182	42	2018	2018	NUM
gujaf-314	182	43	)	)	PUNCT
gujaf-314	182	44	.	.	PUNCT
gujaf-314	183	1	3.0	3.0	NUM
gujaf-314	183	2	data	datum	NOUN
gujaf-314	183	3	and	and	CCONJ
gujaf-314	183	4	methods	method	NOUN
gujaf-314	183	5	this	this	DET
gujaf-314	183	6	paper	paper	NOUN
gujaf-314	183	7	utilized	utilize	VERB
gujaf-314	183	8	correlation	correlation	NOUN
gujaf-314	183	9	research	research	NOUN
gujaf-314	183	10	design	design	NOUN
gujaf-314	183	11	to	to	PART
gujaf-314	183	12	provide	provide	VERB
gujaf-314	183	13	statistical	statistical	ADJ
gujaf-314	183	14	justifications	justification	NOUN
gujaf-314	183	15	,	,	PUNCT
gujaf-314	183	16	allowing	allow	VERB
gujaf-314	183	17	for	for	ADP
gujaf-314	183	18	the	the	DET
gujaf-314	183	19	testing	testing	NOUN
gujaf-314	183	20	and	and	CCONJ
gujaf-314	183	21	prediction	prediction	NOUN
gujaf-314	183	22	of	of	ADP
gujaf-314	183	23	expected	expect	VERB
gujaf-314	183	24	relationship	relationship	NOUN
gujaf-314	183	25	among	among	ADP
gujaf-314	183	26	variables	variable	NOUN
gujaf-314	183	27	.	.	PUNCT
gujaf-314	184	1	the	the	DET
gujaf-314	184	2	study	study	NOUN
gujaf-314	184	3	's	's	PART
gujaf-314	184	4	framework	framework	NOUN
gujaf-314	184	5	was	be	AUX
gujaf-314	184	6	built	build	VERB
gujaf-314	184	7	upon	upon	SCONJ
gujaf-314	184	8	a	a	DET
gujaf-314	184	9	population	population	NOUN
gujaf-314	184	10	of	of	ADP
gujaf-314	184	11	53	53	NUM
gujaf-314	184	12	listed	list	VERB
gujaf-314	184	13	financial	financial	ADJ
gujaf-314	184	14	institution	institution	NOUN
gujaf-314	184	15	firms	firm	NOUN
gujaf-314	184	16	,	,	PUNCT
gujaf-314	184	17	employing	employ	VERB
gujaf-314	184	18	a	a	DET
gujaf-314	184	19	comprehensive	comprehensive	ADJ
gujaf-314	184	20	census	census	NOUN
gujaf-314	184	21	sampling	sample	VERB
gujaf-314	184	22	technique	technique	NOUN
gujaf-314	184	23	to	to	PART
gujaf-314	184	24	ensure	ensure	VERB
gujaf-314	184	25	equitable	equitable	ADJ
gujaf-314	184	26	representation	representation	NOUN
gujaf-314	184	27	and	and	CCONJ
gujaf-314	184	28	the	the	DET
gujaf-314	184	29	inclusion	inclusion	NOUN
gujaf-314	184	30	of	of	ADP
gujaf-314	184	31	all	all	DET
gujaf-314	184	32	eligible	eligible	ADJ
gujaf-314	184	33	firms	firm	NOUN
gujaf-314	184	34	.	.	PUNCT
gujaf-314	185	1	the	the	DET
gujaf-314	185	2	criteria	criterion	NOUN
gujaf-314	185	3	stipulated	stipulate	VERB
gujaf-314	185	4	that	that	SCONJ
gujaf-314	185	5	the	the	DET
gujaf-314	185	6	financial	financial	ADJ
gujaf-314	185	7	institution	institution	NOUN
gujaf-314	185	8	must	must	AUX
gujaf-314	185	9	have	have	AUX
gujaf-314	185	10	been	be	AUX
gujaf-314	185	11	listed	list	VERB
gujaf-314	185	12	on	on	ADP
gujaf-314	185	13	the	the	DET
gujaf-314	185	14	nigerian	nigerian	ADJ
gujaf-314	185	15	exchange	exchange	NOUN
gujaf-314	185	16	group	group	NOUN
gujaf-314	185	17	for	for	ADP
gujaf-314	185	18	at	at	ADV
gujaf-314	185	19	least	least	ADV
gujaf-314	185	20	one	one	NUM
gujaf-314	185	21	year	year	NOUN
gujaf-314	185	22	before	before	ADP
gujaf-314	185	23	2008	2008	NUM
gujaf-314	185	24	,	,	PUNCT
gujaf-314	185	25	remain	remain	VERB
gujaf-314	185	26	listed	list	VERB
gujaf-314	185	27	during	during	ADP
gujaf-314	185	28	the	the	DET
gujaf-314	185	29	study	study	NOUN
gujaf-314	185	30	period	period	NOUN
gujaf-314	185	31	,	,	PUNCT
gujaf-314	185	32	provide	provide	VERB
gujaf-314	185	33	necessary	necessary	ADJ
gujaf-314	185	34	data	datum	NOUN
gujaf-314	185	35	in	in	ADP
gujaf-314	185	36	its	its	PRON
gujaf-314	185	37	annual	annual	ADJ
gujaf-314	185	38	financial	financial	ADJ
gujaf-314	185	39	reports	report	NOUN
gujaf-314	185	40	from	from	ADP
gujaf-314	185	41	2008	2008	NUM
gujaf-314	185	42	to	to	ADP
gujaf-314	185	43	2022	2022	NUM
gujaf-314	185	44	,	,	PUNCT
gujaf-314	185	45	report	report	VERB
gujaf-314	185	46	financial	financial	ADJ
gujaf-314	185	47	statements	statement	NOUN
gujaf-314	185	48	in	in	ADP
gujaf-314	185	49	naira	naira	NUM
gujaf-314	185	50	,	,	PUNCT
gujaf-314	185	51	and	and	CCONJ
gujaf-314	185	52	not	not	PART
gujaf-314	185	53	experience	experience	VERB
gujaf-314	185	54	financial	financial	ADJ
gujaf-314	185	55	distress	distress	NOUN
gujaf-314	185	56	during	during	ADP
gujaf-314	185	57	the	the	DET
gujaf-314	185	58	covered	covered	ADJ
gujaf-314	185	59	period	period	NOUN
gujaf-314	185	60	.	.	PUNCT
gujaf-314	186	1	applying	apply	VERB
gujaf-314	186	2	these	these	DET
gujaf-314	186	3	specific	specific	ADJ
gujaf-314	186	4	criteria	criterion	NOUN
gujaf-314	186	5	resulted	result	VERB
gujaf-314	186	6	in	in	ADP
gujaf-314	186	7	the	the	DET
gujaf-314	186	8	inclusion	inclusion	NOUN
gujaf-314	186	9	of	of	ADP
gujaf-314	186	10	36	36	NUM
gujaf-314	186	11	listed	list	VERB
gujaf-314	186	12	financial	financial	ADJ
gujaf-314	186	13	service	service	NOUN
gujaf-314	186	14	firms	firm	NOUN
gujaf-314	186	15	in	in	ADP
gujaf-314	186	16	nigeria	nigeria	PROPN
gujaf-314	186	17	,	,	PUNCT
gujaf-314	186	18	forming	form	VERB
gujaf-314	186	19	the	the	DET
gujaf-314	186	20	adjusted	adjusted	ADJ
gujaf-314	186	21	population	population	NOUN
gujaf-314	186	22	.	.	PUNCT
gujaf-314	187	1	the	the	DET
gujaf-314	187	2	dataset	dataset	NOUN
gujaf-314	187	3	used	use	VERB
gujaf-314	187	4	comprises	comprise	VERB
gujaf-314	187	5	secondary	secondary	ADJ
gujaf-314	187	6	data	datum	NOUN
gujaf-314	187	7	extracted	extract	VERB
gujaf-314	187	8	from	from	ADP
gujaf-314	187	9	the	the	DET
gujaf-314	187	10	annual	annual	ADJ
gujaf-314	187	11	reports	report	NOUN
gujaf-314	187	12	and	and	CCONJ
gujaf-314	187	13	accounts	account	NOUN
gujaf-314	187	14	of	of	ADP
gujaf-314	187	15	the	the	DET
gujaf-314	187	16	identified	identify	VERB
gujaf-314	187	17	institutions	institution	NOUN
gujaf-314	187	18	listed	list	VERB
gujaf-314	187	19	on	on	ADP
gujaf-314	187	20	the	the	DET
gujaf-314	187	21	nigerian	nigerian	ADJ
gujaf-314	187	22	exchange	exchange	NOUN
gujaf-314	187	23	group	group	NOUN
gujaf-314	187	24	,	,	PUNCT
gujaf-314	187	25	spanning	span	VERB
gujaf-314	187	26	the	the	DET
gujaf-314	187	27	period	period	NOUN
gujaf-314	187	28	from	from	ADP
gujaf-314	187	29	2008	2008	NUM
gujaf-314	187	30	to	to	ADP
gujaf-314	187	31	2022	2022	NUM
gujaf-314	187	32	.	.	PUNCT
gujaf-314	188	1	the	the	DET
gujaf-314	188	2	data	data	NOUN
gujaf-314	188	3	analysis	analysis	NOUN
gujaf-314	188	4	employed	employ	VERB
gujaf-314	188	5	multiple	multiple	ADJ
gujaf-314	188	6	regressions	regression	NOUN
gujaf-314	188	7	on	on	ADP
gujaf-314	188	8	the	the	DET
gujaf-314	188	9	panel	panel	NOUN
gujaf-314	188	10	data	datum	NOUN
gujaf-314	188	11	,	,	PUNCT
gujaf-314	188	12	with	with	ADP
gujaf-314	188	13	additional	additional	ADJ
gujaf-314	188	14	diagnostic	diagnostic	ADJ
gujaf-314	188	15	tests	test	NOUN
gujaf-314	188	16	to	to	PART
gujaf-314	188	17	ensure	ensure	VERB
gujaf-314	188	18	adherence	adherence	NOUN
gujaf-314	188	19	to	to	ADP
gujaf-314	188	20	the	the	DET
gujaf-314	188	21	best	good	ADJ
gujaf-314	188	22	linear	linear	ADJ
gujaf-314	188	23	unbiased	unbiased	ADJ
gujaf-314	188	24	estimate	estimate	NOUN
gujaf-314	188	25	(	(	PUNCT
gujaf-314	188	26	blue	blue	ADJ
gujaf-314	188	27	)	)	PUNCT
gujaf-314	188	28	principles	principle	NOUN
gujaf-314	188	29	.	.	PUNCT
gujaf-314	189	1	this	this	PRON
gujaf-314	189	2	includes	include	VERB
gujaf-314	189	3	tests	test	NOUN
gujaf-314	189	4	for	for	ADP
gujaf-314	189	5	multicollinearity	multicollinearity	NOUN
gujaf-314	189	6	,	,	PUNCT
gujaf-314	189	7	autoserial	autoserial	ADJ
gujaf-314	189	8	correlation	correlation	NOUN
gujaf-314	189	9	,	,	PUNCT
gujaf-314	189	10	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	189	11	,	,	PUNCT
gujaf-314	189	12	and	and	CCONJ
gujaf-314	189	13	normality	normality	NOUN
gujaf-314	189	14	,	,	PUNCT
gujaf-314	189	15	as	as	SCONJ
gujaf-314	189	16	recommended	recommend	VERB
gujaf-314	189	17	by	by	ADP
gujaf-314	189	18	wooldridge	wooldridge	PROPN
gujaf-314	189	19	(	(	PUNCT
gujaf-314	189	20	2012	2012	NUM
gujaf-314	189	21	)	)	PUNCT
gujaf-314	189	22	.	.	PUNCT
gujaf-314	190	1	for	for	ADP
gujaf-314	190	2	analysis	analysis	NOUN
gujaf-314	190	3	,	,	PUNCT
gujaf-314	190	4	2sls	2sls	PROPN
gujaf-314	190	5	was	be	AUX
gujaf-314	190	6	used	use	VERB
gujaf-314	190	7	comparably	comparably	ADV
gujaf-314	190	8	to	to	PART
gujaf-314	190	9	analyse	analyse	VERB
gujaf-314	190	10	the	the	DET
gujaf-314	190	11	data	datum	NOUN
gujaf-314	190	12	.	.	PUNCT
gujaf-314	191	1	the	the	DET
gujaf-314	191	2	study	study	NOUN
gujaf-314	191	3	adapts	adapt	VERB
gujaf-314	191	4	a	a	DET
gujaf-314	191	5	general	general	ADJ
gujaf-314	191	6	econometric	econometric	ADJ
gujaf-314	191	7	model	model	NOUN
gujaf-314	191	8	of	of	ADP
gujaf-314	191	9	the	the	DET
gujaf-314	191	10	panel	panel	NOUN
gujaf-314	191	11	data	datum	NOUN
gujaf-314	191	12	.	.	PUNCT
gujaf-314	192	1	as	as	ADP
gujaf-314	192	2	a	a	DET
gujaf-314	192	3	result	result	NOUN
gujaf-314	192	4	,	,	PUNCT
gujaf-314	192	5	the	the	DET
gujaf-314	192	6	following	follow	VERB
gujaf-314	192	7	are	be	AUX
gujaf-314	192	8	the	the	DET
gujaf-314	192	9	general	general	ADJ
gujaf-314	192	10	forms	form	NOUN
gujaf-314	192	11	of	of	ADP
gujaf-314	192	12	the	the	DET
gujaf-314	192	13	model	model	NOUN
gujaf-314	192	14	that	that	PRON
gujaf-314	192	15	will	will	AUX
gujaf-314	192	16	be	be	AUX
gujaf-314	192	17	used	use	VERB
gujaf-314	192	18	in	in	ADP
gujaf-314	192	19	this	this	DET
gujaf-314	192	20	study	study	NOUN
gujaf-314	192	21	:	:	PUNCT
gujaf-314	192	22	υit	υit	NOUN
gujaf-314	192	23	=	=	SYM
gujaf-314	192	24	α	α	PROPN
gujaf-314	192	25	+	+	X
gujaf-314	192	26	βχit	βχit	ADJ
gujaf-314	192	27	+	+	CCONJ
gujaf-314	192	28	µit	µit	VERB
gujaf-314	192	29	the	the	DET
gujaf-314	192	30	subscript	subscript	NOUN
gujaf-314	192	31	i	i	PRON
gujaf-314	192	32	denotes	denote	VERB
gujaf-314	192	33	the	the	DET
gujaf-314	192	34	cross	cross	ADJ
gujaf-314	192	35	-	-	ADJ
gujaf-314	192	36	sectional	sectional	ADJ
gujaf-314	192	37	dimension	dimension	NOUN
gujaf-314	192	38	and	and	CCONJ
gujaf-314	192	39	the	the	DET
gujaf-314	192	40	subscript	subscript	NOUN
gujaf-314	192	41	t	t	PROPN
gujaf-314	192	42	denotes	denote	VERB
gujaf-314	192	43	the	the	DET
gujaf-314	192	44	time	time	NOUN
gujaf-314	192	45	series	series	PROPN
gujaf-314	192	46	dimension	dimension	PROPN
gujaf-314	192	47	,	,	PUNCT
gujaf-314	192	48	which	which	PRON
gujaf-314	192	49	makes	make	VERB
gujaf-314	192	50	the	the	DET
gujaf-314	192	51	data	datum	NOUN
gujaf-314	192	52	to	to	PART
gujaf-314	192	53	be	be	AUX
gujaf-314	192	54	panel	panel	NOUN
gujaf-314	192	55	,	,	PUNCT
gujaf-314	192	56	the	the	DET
gujaf-314	192	57	dependent	dependent	ADJ
gujaf-314	192	58	variable	variable	NOUN
gujaf-314	192	59	in	in	ADP
gujaf-314	192	60	the	the	DET
gujaf-314	192	61	model	model	NOUN
gujaf-314	192	62	,	,	PUNCT
gujaf-314	192	63	which	which	PRON
gujaf-314	192	64	is	be	AUX
gujaf-314	192	65	the	the	DET
gujaf-314	192	66	earnings	earning	NOUN
gujaf-314	192	67	quality	quality	NOUN
gujaf-314	192	68	is	be	AUX
gujaf-314	192	69	represented	represent	VERB
gujaf-314	192	70	by	by	ADP
gujaf-314	192	71	the	the	DET
gujaf-314	192	72	left	left	ADJ
gujaf-314	192	73	-	-	PUNCT
gujaf-314	192	74	hand	hand	NOUN
gujaf-314	192	75	variable	variable	NOUN
gujaf-314	192	76	,	,	PUNCT
gujaf-314	192	77	yit	yit	PROPN
gujaf-314	192	78	,	,	PUNCT
gujaf-314	192	79	in	in	ADP
gujaf-314	192	80	the	the	DET
gujaf-314	192	81	model	model	NOUN
gujaf-314	192	82	.	.	PUNCT
gujaf-314	193	1	whereas	whereas	SCONJ
gujaf-314	193	2	the	the	DET
gujaf-314	193	3	right	right	ADJ
gujaf-314	193	4	-	-	PUNCT
gujaf-314	193	5	hand	hand	NOUN
gujaf-314	193	6	side	side	NOUN
gujaf-314	193	7	of	of	ADP
gujaf-314	193	8	the	the	DET
gujaf-314	193	9	model	model	NOUN
gujaf-314	193	10	represents	represent	VERB
gujaf-314	193	11	the	the	DET
gujaf-314	193	12	independent	independent	ADJ
gujaf-314	193	13	variables	variable	NOUN
gujaf-314	193	14	of	of	ADP
gujaf-314	193	15	the	the	DET
gujaf-314	193	16	study	study	NOUN
gujaf-314	193	17	together	together	ADV
gujaf-314	193	18	with	with	ADP
gujaf-314	193	19	the	the	DET
gujaf-314	193	20	error	error	NOUN
gujaf-314	193	21	term	term	NOUN
gujaf-314	193	22	.	.	PUNCT
gujaf-314	194	1	gusau	gusau	ADJ
gujaf-314	194	2	journal	journal	PROPN
gujaf-314	194	3	of	of	ADP
gujaf-314	194	4	accounting	accounting	NOUN
gujaf-314	194	5	and	and	CCONJ
gujaf-314	194	6	finance	finance	NOUN
gujaf-314	194	7	,	,	PUNCT
gujaf-314	194	8	vol	vol	NOUN
gujaf-314	194	9	.	.	PROPN
gujaf-314	194	10	5	5	NUM
gujaf-314	194	11	,	,	PUNCT
gujaf-314	194	12	issue	issue	NOUN
gujaf-314	194	13	2	2	NUM
gujaf-314	194	14	,	,	PUNCT
gujaf-314	194	15	october	october	PROPN
gujaf-314	194	16	,	,	PUNCT
gujaf-314	194	17	2024	2024	NUM
gujaf-314	194	18	6	6	NUM
gujaf-314	194	19	ols	ol	NOUN
gujaf-314	194	20	model	model	NOUN
gujaf-314	194	21	specification	specification	NOUN
gujaf-314	194	22	:	:	PUNCT
gujaf-314	194	23	eqit	eqit	PROPN
gujaf-314	195	1	=	=	SYM
gujaf-314	195	2	β0	β0	PROPN
gujaf-314	195	3	+	+	CCONJ
gujaf-314	195	4	β1ffeit	β1ffeit	PROPN
gujaf-314	195	5	+	+	CCONJ
gujaf-314	195	6	β2fceoit	β2fceoit	X
gujaf-314	196	1	+	+	CCONJ
gujaf-314	196	2	β3fdnit	β3fdnit	VERB
gujaf-314	196	3	+	+	CCONJ
gujaf-314	196	4	β4bsit	β4bsit	NOUN
gujaf-314	196	5	+	+	CCONJ
gujaf-314	196	6	ϵ	ϵ	X
gujaf-314	196	7	eq	eq	NOUN
gujaf-314	196	8	is	be	AUX
gujaf-314	196	9	the	the	DET
gujaf-314	196	10	earnings	earning	NOUN
gujaf-314	196	11	quality	quality	NOUN
gujaf-314	196	12	ffe=	ffe=	ADJ
gujaf-314	196	13	female	female	ADJ
gujaf-314	196	14	financial	financial	ADJ
gujaf-314	196	15	experts	expert	NOUN
gujaf-314	196	16	fceo=	fceo=	NUM
gujaf-314	196	17	female	female	ADJ
gujaf-314	196	18	ceo	ceo	NOUN
gujaf-314	196	19	fdn=	fdn=	PROPN
gujaf-314	196	20	female	female	ADJ
gujaf-314	196	21	board	board	NOUN
gujaf-314	196	22	members	member	NOUN
gujaf-314	196	23	of	of	ADP
gujaf-314	196	24	foreign	foreign	ADJ
gujaf-314	196	25	nationality	nationality	NOUN
gujaf-314	196	26	bs	b	NOUN
gujaf-314	196	27	=	=	NOUN
gujaf-314	196	28	board	board	NOUN
gujaf-314	196	29	size	size	NOUN
gujaf-314	196	30	.	.	PUNCT
gujaf-314	197	1	ϵ=	ϵ=	NUM
gujaf-314	197	2	error	error	NOUN
gujaf-314	197	3	term	term	NOUN
gujaf-314	197	4	.	.	PUNCT
gujaf-314	198	1	β0	β0	ADJ
gujaf-314	198	2	,	,	PUNCT
gujaf-314	198	3	β1	β1	PROPN
gujaf-314	198	4	,	,	PUNCT
gujaf-314	198	5	β2	β2	NOUN
gujaf-314	198	6	,	,	PUNCT
gujaf-314	198	7	β3	β3	VERB
gujaf-314	198	8	,	,	PUNCT
gujaf-314	198	9	β4	β4	PROPN
gujaf-314	198	10	are	be	AUX
gujaf-314	198	11	the	the	DET
gujaf-314	198	12	parameters	parameter	NOUN
gujaf-314	198	13	to	to	PART
gujaf-314	198	14	be	be	AUX
gujaf-314	198	15	estimated	estimate	VERB
gujaf-314	198	16	.	.	PUNCT
gujaf-314	199	1	two	two	NUM
gujaf-314	199	2	-	-	PUNCT
gujaf-314	199	3	stage	stage	NOUN
gujaf-314	199	4	least	least	ADJ
gujaf-314	199	5	squares	square	NOUN
gujaf-314	199	6	(	(	PUNCT
gujaf-314	199	7	2sls	2sls	NOUN
gujaf-314	199	8	)	)	PUNCT
gujaf-314	199	9	regression	regression	VERB
gujaf-314	199	10	the	the	DET
gujaf-314	199	11	2sls	2sls	NUM
gujaf-314	199	12	model	model	NOUN
gujaf-314	199	13	is	be	AUX
gujaf-314	199	14	used	use	VERB
gujaf-314	199	15	to	to	PART
gujaf-314	199	16	evaluate	evaluate	VERB
gujaf-314	199	17	potential	potential	ADJ
gujaf-314	199	18	endogeneity	endogeneity	NOUN
gujaf-314	199	19	in	in	ADP
gujaf-314	199	20	the	the	DET
gujaf-314	199	21	model	model	NOUN
gujaf-314	199	22	,	,	PUNCT
gujaf-314	199	23	specifically	specifically	ADV
gujaf-314	199	24	when	when	SCONJ
gujaf-314	199	25	some	some	DET
gujaf-314	199	26	independent	independent	ADJ
gujaf-314	199	27	variables	variable	NOUN
gujaf-314	199	28	may	may	AUX
gujaf-314	199	29	be	be	AUX
gujaf-314	199	30	endogenous	endogenous	ADJ
gujaf-314	199	31	(	(	PUNCT
gujaf-314	199	32	correlated	correlate	VERB
gujaf-314	199	33	with	with	ADP
gujaf-314	199	34	the	the	DET
gujaf-314	199	35	error	error	NOUN
gujaf-314	199	36	term	term	NOUN
gujaf-314	199	37	)	)	PUNCT
gujaf-314	199	38	.	.	PUNCT
gujaf-314	200	1	in	in	ADP
gujaf-314	200	2	this	this	DET
gujaf-314	200	3	case	case	NOUN
gujaf-314	200	4	,	,	PUNCT
gujaf-314	200	5	we	we	PRON
gujaf-314	200	6	suspect	suspect	VERB
gujaf-314	200	7	that	that	SCONJ
gujaf-314	200	8	some	some	DET
gujaf-314	200	9	variables	variable	NOUN
gujaf-314	200	10	,	,	PUNCT
gujaf-314	200	11	such	such	ADJ
gujaf-314	200	12	as	as	ADP
gujaf-314	200	13	board	board	NOUN
gujaf-314	200	14	size	size	NOUN
gujaf-314	200	15	(	(	PUNCT
gujaf-314	200	16	bs	bs	NOUN
gujaf-314	200	17	)	)	PUNCT
gujaf-314	200	18	or	or	CCONJ
gujaf-314	200	19	the	the	DET
gujaf-314	200	20	presence	presence	NOUN
gujaf-314	200	21	of	of	ADP
gujaf-314	200	22	female	female	ADJ
gujaf-314	200	23	financial	financial	ADJ
gujaf-314	200	24	experts	expert	NOUN
gujaf-314	200	25	could	could	AUX
gujaf-314	200	26	be	be	AUX
gujaf-314	200	27	endogenous	endogenous	ADJ
gujaf-314	200	28	.	.	PUNCT
gujaf-314	201	1	we	we	PRON
gujaf-314	201	2	use	use	VERB
gujaf-314	201	3	instrumental	instrumental	ADJ
gujaf-314	201	4	variables	variable	NOUN
gujaf-314	201	5	(	(	PUNCT
gujaf-314	201	6	ivs	ivs	NOUN
gujaf-314	201	7	)	)	PUNCT
gujaf-314	201	8	that	that	PRON
gujaf-314	201	9	are	be	AUX
gujaf-314	201	10	correlated	correlate	VERB
gujaf-314	201	11	with	with	ADP
gujaf-314	201	12	the	the	DET
gujaf-314	201	13	endogenous	endogenous	ADJ
gujaf-314	201	14	regressors	regressor	NOUN
gujaf-314	201	15	but	but	CCONJ
gujaf-314	201	16	not	not	PART
gujaf-314	201	17	with	with	ADP
gujaf-314	201	18	the	the	DET
gujaf-314	201	19	error	error	NOUN
gujaf-314	201	20	term	term	NOUN
gujaf-314	201	21	.	.	PUNCT
gujaf-314	202	1	2sls	2sls	NOUN
gujaf-314	202	2	stage	stage	NOUN
gujaf-314	202	3	1	1	NUM
gujaf-314	202	4	:	:	PUNCT
gujaf-314	202	5	instrumental	instrumental	ADJ
gujaf-314	202	6	variable	variable	ADJ
gujaf-314	202	7	regression	regression	NOUN
gujaf-314	202	8	in	in	ADP
gujaf-314	202	9	the	the	DET
gujaf-314	202	10	first	first	ADJ
gujaf-314	202	11	stage	stage	NOUN
gujaf-314	202	12	,	,	PUNCT
gujaf-314	202	13	we	we	PRON
gujaf-314	202	14	estimate	estimate	VERB
gujaf-314	202	15	the	the	DET
gujaf-314	202	16	endogenous	endogenous	ADJ
gujaf-314	202	17	variables	variable	NOUN
gujaf-314	202	18	(	(	PUNCT
gujaf-314	202	19	ffe	ffe	PROPN
gujaf-314	202	20	and	and	CCONJ
gujaf-314	202	21	bs	bs	NOUN
gujaf-314	202	22	)	)	PUNCT
gujaf-314	202	23	using	use	VERB
gujaf-314	202	24	exogenous	exogenous	ADJ
gujaf-314	202	25	instruments	instrument	NOUN
gujaf-314	202	26	.	.	PUNCT
gujaf-314	203	1	ffeit	ffeit	NOUN
gujaf-314	203	2	=	=	PRON
gujaf-314	203	3	α0+α1iv1+α2iv2+⋯+ηit	α0+α1iv1+α2iv2+⋯+ηit	VERB
gujaf-314	203	4	where	where	SCONJ
gujaf-314	203	5	:	:	PUNCT
gujaf-314	203	6	iv1	iv1	PROPN
gujaf-314	203	7	,	,	PUNCT
gujaf-314	203	8	iv2	iv2	VERB
gujaf-314	203	9	are	be	AUX
gujaf-314	203	10	the	the	DET
gujaf-314	203	11	instrumental	instrumental	ADJ
gujaf-314	203	12	variables	variable	NOUN
gujaf-314	203	13	2sls	2sls	NOUN
gujaf-314	203	14	stage	stage	NOUN
gujaf-314	203	15	2	2	NUM
gujaf-314	203	16	:	:	PUNCT
gujaf-314	203	17	earnings	earning	NOUN
gujaf-314	203	18	quality	quality	NOUN
gujaf-314	203	19	regression	regression	NOUN
gujaf-314	203	20	in	in	ADP
gujaf-314	203	21	the	the	DET
gujaf-314	203	22	second	second	ADJ
gujaf-314	203	23	stage	stage	NOUN
gujaf-314	203	24	,	,	PUNCT
gujaf-314	203	25	we	we	PRON
gujaf-314	203	26	substitute	substitute	VERB
gujaf-314	203	27	the	the	DET
gujaf-314	203	28	predicted	predict	VERB
gujaf-314	203	29	values	value	NOUN
gujaf-314	203	30	from	from	ADP
gujaf-314	203	31	stage	stage	NOUN
gujaf-314	203	32	1	1	NUM
gujaf-314	203	33	(	(	PUNCT
gujaf-314	203	34	i.e.	i.e.	X
gujaf-314	203	35	,	,	PUNCT
gujaf-314	203	36	predicted	predict	VERB
gujaf-314	203	37	ffe	ffe	PROPN
gujaf-314	203	38	and	and	CCONJ
gujaf-314	203	39	bs	bs	NOUN
gujaf-314	203	40	)	)	PUNCT
gujaf-314	203	41	into	into	ADP
gujaf-314	203	42	the	the	DET
gujaf-314	203	43	eq	eq	NOUN
gujaf-314	203	44	equation	equation	NOUN
gujaf-314	203	45	.	.	PUNCT
gujaf-314	204	1	eqit	eqit	NOUN
gujaf-314	204	2	=	=	SYM
gujaf-314	204	3	β0+β1ffeit+β2fceoit+β3fdnit+β4bsi+ϵit	β0+β1ffeit+β2fceoit+β3fdnit+β4bsi+ϵit	NUM
gujaf-314	204	4	generalized	generalized	ADJ
gujaf-314	204	5	least	least	ADJ
gujaf-314	204	6	squares	square	NOUN
gujaf-314	204	7	(	(	PUNCT
gujaf-314	204	8	gls	gls	PROPN
gujaf-314	204	9	)	)	PUNCT
gujaf-314	204	10	gls	gls	NOUN
gujaf-314	204	11	extends	extend	VERB
gujaf-314	204	12	the	the	DET
gujaf-314	204	13	ols	ol	NOUN
gujaf-314	204	14	model	model	NOUN
gujaf-314	204	15	by	by	ADP
gujaf-314	204	16	allowing	allow	VERB
gujaf-314	204	17	for	for	ADP
gujaf-314	204	18	non	non	ADJ
gujaf-314	204	19	-	-	ADJ
gujaf-314	204	20	constant	constant	ADJ
gujaf-314	204	21	variance	variance	NOUN
gujaf-314	204	22	(	(	PUNCT
gujaf-314	204	23	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	204	24	)	)	PUNCT
gujaf-314	204	25	and	and	CCONJ
gujaf-314	204	26	correlated	correlate	VERB
gujaf-314	204	27	error	error	NOUN
gujaf-314	204	28	terms	term	NOUN
gujaf-314	204	29	.	.	PUNCT
gujaf-314	205	1	suppose	suppose	VERB
gujaf-314	205	2	the	the	DET
gujaf-314	205	3	error	error	NOUN
gujaf-314	205	4	variance	variance	NOUN
gujaf-314	205	5	-	-	PUNCT
gujaf-314	205	6	covariance	covariance	NOUN
gujaf-314	205	7	matrix	matrix	NOUN
gujaf-314	205	8	is	be	AUX
gujaf-314	205	9	:	:	PUNCT
gujaf-314	205	10	var(ϵ∣x)=ω	var(ϵ∣x)=ω	VERB
gujaf-314	205	11	where	where	SCONJ
gujaf-314	205	12	ω	ω	PROPN
gujaf-314	205	13	is	be	AUX
gujaf-314	205	14	an	an	DET
gujaf-314	205	15	n×nn	n×nn	NOUN
gujaf-314	205	16	symmetric	symmetric	ADJ
gujaf-314	205	17	,	,	PUNCT
gujaf-314	205	18	positive	positive	ADJ
gujaf-314	205	19	-	-	PUNCT
gujaf-314	205	20	definite	definite	ADJ
gujaf-314	205	21	matrix	matrix	NOUN
gujaf-314	205	22	that	that	PRON
gujaf-314	205	23	captures	capture	VERB
gujaf-314	205	24	the	the	DET
gujaf-314	205	25	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	205	26	or	or	CCONJ
gujaf-314	205	27	autocorrelation	autocorrelation	NOUN
gujaf-314	205	28	gusau	gusau	ADJ
gujaf-314	205	29	journal	journal	NOUN
gujaf-314	205	30	of	of	ADP
gujaf-314	205	31	accounting	accounting	NOUN
gujaf-314	205	32	and	and	CCONJ
gujaf-314	205	33	finance	finance	NOUN
gujaf-314	205	34	,	,	PUNCT
gujaf-314	205	35	vol	vol	NOUN
gujaf-314	205	36	.	.	PROPN
gujaf-314	205	37	5	5	NUM
gujaf-314	205	38	,	,	PUNCT
gujaf-314	205	39	issue	issue	NOUN
gujaf-314	205	40	2	2	NUM
gujaf-314	205	41	,	,	PUNCT
gujaf-314	205	42	october	october	PROPN
gujaf-314	205	43	,	,	PUNCT
gujaf-314	205	44	2024	2024	NUM
gujaf-314	205	45	7	7	NUM
gujaf-314	205	46	to	to	PART
gujaf-314	205	47	improve	improve	VERB
gujaf-314	205	48	efficiency	efficiency	NOUN
gujaf-314	205	49	,	,	PUNCT
gujaf-314	205	50	we	we	PRON
gujaf-314	205	51	transform	transform	VERB
gujaf-314	205	52	the	the	DET
gujaf-314	205	53	model	model	NOUN
gujaf-314	205	54	to	to	PART
gujaf-314	205	55	whiten	whiten	VERB
gujaf-314	205	56	the	the	DET
gujaf-314	205	57	errors	error	NOUN
gujaf-314	205	58	by	by	ADP
gujaf-314	205	59	pre	pre	VERB
gujaf-314	205	60	-	-	ADJ
gujaf-314	205	61	multiplying	multiply	VERB
gujaf-314	205	62	both	both	DET
gujaf-314	205	63	sides	side	NOUN
gujaf-314	205	64	of	of	ADP
gujaf-314	205	65	the	the	DET
gujaf-314	205	66	model	model	NOUN
gujaf-314	205	67	by	by	ADP
gujaf-314	205	68	ω−1/2	ω−1/2	PROPN
gujaf-314	205	69	which	which	PRON
gujaf-314	205	70	is	be	AUX
gujaf-314	205	71	the	the	DET
gujaf-314	205	72	inverse	inverse	ADJ
gujaf-314	205	73	square	square	ADJ
gujaf-314	205	74	root	root	NOUN
gujaf-314	205	75	of	of	ADP
gujaf-314	205	76	ω	ω	NUM
gujaf-314	205	77	ω−1/2y	ω−1/2y	NOUN
gujaf-314	205	78	=	=	NOUN
gujaf-314	205	79	ω−1/2xβ+ω−1/2ϵ	ω−1/2xβ+ω−1/2ϵ	NOUN
gujaf-314	205	80	this	this	PRON
gujaf-314	205	81	leads	lead	VERB
gujaf-314	205	82	to	to	ADP
gujaf-314	205	83	the	the	DET
gujaf-314	205	84	transformed	transform	VERB
gujaf-314	205	85	model	model	NOUN
gujaf-314	205	86	:	:	PUNCT
gujaf-314	205	87	y∗=x∗β+ϵ	y∗=x∗β+ϵ	PROPN
gujaf-314	205	88	the	the	DET
gujaf-314	205	89	gls	gls	PROPN
gujaf-314	205	90	estimator	estimator	NOUN
gujaf-314	205	91	is	be	AUX
gujaf-314	205	92	then	then	ADV
gujaf-314	205	93	given	give	VERB
gujaf-314	205	94	by	by	ADP
gujaf-314	205	95	:	:	PUNCT
gujaf-314	205	96	gls=(x′ω−1x)−1x′ω−1y	gls=(x′ω−1x)−1x′ω−1y	NOUN
gujaf-314	205	97	this	this	DET
gujaf-314	205	98	gls	gls	ADJ
gujaf-314	205	99	estimator	estimator	NOUN
gujaf-314	205	100	is	be	AUX
gujaf-314	205	101	efficient	efficient	ADJ
gujaf-314	205	102	when	when	SCONJ
gujaf-314	205	103	ω	ω	PROPN
gujaf-314	205	104	is	be	AUX
gujaf-314	205	105	known	know	VERB
gujaf-314	205	106	.	.	PUNCT
gujaf-314	206	1	feasible	feasible	ADJ
gujaf-314	206	2	generalized	generalized	ADJ
gujaf-314	206	3	least	least	ADJ
gujaf-314	206	4	squares	square	NOUN
gujaf-314	206	5	(	(	PUNCT
gujaf-314	206	6	fgls	fgls	NUM
gujaf-314	206	7	)	)	PUNCT
gujaf-314	206	8	fgls=(x′ω^−1x)−1x′ω^−1y	fgls=(x′ω^−1x)−1x′ω^−1y	PROPN
gujaf-314	206	9	variable	variable	ADJ
gujaf-314	206	10	measurement	measurement	NOUN
gujaf-314	206	11	researchers	researcher	NOUN
gujaf-314	206	12	have	have	AUX
gujaf-314	206	13	developed	develop	VERB
gujaf-314	206	14	various	various	ADJ
gujaf-314	206	15	models	model	NOUN
gujaf-314	206	16	to	to	PART
gujaf-314	206	17	measure	measure	VERB
gujaf-314	206	18	earnings	earning	NOUN
gujaf-314	206	19	quality	quality	NOUN
gujaf-314	206	20	,	,	PUNCT
gujaf-314	206	21	each	each	DET
gujaf-314	206	22	reflecting	reflect	VERB
gujaf-314	206	23	different	different	ADJ
gujaf-314	206	24	perspectives	perspective	NOUN
gujaf-314	206	25	,	,	PUNCT
gujaf-314	206	26	such	such	ADJ
gujaf-314	206	27	as	as	ADP
gujaf-314	206	28	persistence	persistence	NOUN
gujaf-314	206	29	,	,	PUNCT
gujaf-314	206	30	predictability	predictability	NOUN
gujaf-314	206	31	,	,	PUNCT
gujaf-314	206	32	smoothness	smoothness	ADJ
gujaf-314	206	33	,	,	PUNCT
gujaf-314	206	34	and	and	CCONJ
gujaf-314	206	35	faithful	faithful	ADJ
gujaf-314	206	36	representation	representation	NOUN
gujaf-314	206	37	(	(	PUNCT
gujaf-314	206	38	accruals	accrual	NOUN
gujaf-314	206	39	quality	quality	NOUN
gujaf-314	206	40	)	)	PUNCT
gujaf-314	206	41	(	(	PUNCT
gujaf-314	206	42	dechow	dechow	X
gujaf-314	206	43	et	et	PROPN
gujaf-314	206	44	al	al	PROPN
gujaf-314	206	45	.	.	PROPN
gujaf-314	206	46	,	,	PUNCT
gujaf-314	206	47	2010	2010	NUM
gujaf-314	206	48	;	;	PUNCT
gujaf-314	206	49	francis	francis	PROPN
gujaf-314	206	50	et	et	PROPN
gujaf-314	206	51	al	al	PROPN
gujaf-314	206	52	.	.	PROPN
gujaf-314	206	53	,	,	PUNCT
gujaf-314	206	54	2004	2004	NUM
gujaf-314	206	55	;	;	PUNCT
gujaf-314	206	56	schipper	schipper	PROPN
gujaf-314	206	57	&	&	CCONJ
gujaf-314	206	58	vincent	vincent	PROPN
gujaf-314	206	59	,	,	PUNCT
gujaf-314	206	60	2003	2003	NUM
gujaf-314	206	61	)	)	PUNCT
gujaf-314	206	62	.	.	PUNCT
gujaf-314	207	1	however	however	ADV
gujaf-314	207	2	,	,	PUNCT
gujaf-314	207	3	some	some	PRON
gujaf-314	207	4	of	of	ADP
gujaf-314	207	5	these	these	DET
gujaf-314	207	6	models	model	NOUN
gujaf-314	207	7	remain	remain	VERB
gujaf-314	207	8	underdeveloped	underdeveloped	ADJ
gujaf-314	207	9	,	,	PUNCT
gujaf-314	207	10	as	as	SCONJ
gujaf-314	207	11	noted	note	VERB
gujaf-314	207	12	by	by	ADP
gujaf-314	207	13	dichev	dichev	PROPN
gujaf-314	207	14	et	et	PROPN
gujaf-314	207	15	al	al	PROPN
gujaf-314	207	16	.	.	PROPN
gujaf-314	208	1	(	(	PUNCT
gujaf-314	208	2	2013	2013	NUM
gujaf-314	208	3	)	)	PUNCT
gujaf-314	208	4	,	,	PUNCT
gujaf-314	208	5	particularly	particularly	ADV
gujaf-314	208	6	those	those	PRON
gujaf-314	208	7	focused	focus	VERB
gujaf-314	208	8	on	on	ADP
gujaf-314	208	9	consistent	consistent	ADJ
gujaf-314	208	10	reporting	reporting	NOUN
gujaf-314	208	11	choices	choice	NOUN
gujaf-314	208	12	and	and	CCONJ
gujaf-314	208	13	sustainability	sustainability	NOUN
gujaf-314	208	14	of	of	ADP
gujaf-314	208	15	earnings	earning	NOUN
gujaf-314	208	16	.	.	PUNCT
gujaf-314	209	1	researchers	researcher	NOUN
gujaf-314	209	2	like	like	VERB
gujaf-314	209	3	dechow	dechow	ADV
gujaf-314	209	4	et	et	PROPN
gujaf-314	209	5	al	al	PROPN
gujaf-314	209	6	.	.	PROPN
gujaf-314	210	1	(	(	PUNCT
gujaf-314	210	2	2010	2010	NUM
gujaf-314	210	3	)	)	PUNCT
gujaf-314	210	4	caution	caution	NOUN
gujaf-314	210	5	that	that	SCONJ
gujaf-314	210	6	using	use	VERB
gujaf-314	210	7	inappropriate	inappropriate	ADJ
gujaf-314	210	8	proxies	proxy	NOUN
gujaf-314	210	9	for	for	ADP
gujaf-314	210	10	specific	specific	ADJ
gujaf-314	210	11	earnings	earning	NOUN
gujaf-314	210	12	quality	quality	NOUN
gujaf-314	210	13	contexts	context	NOUN
gujaf-314	210	14	can	can	AUX
gujaf-314	210	15	result	result	VERB
gujaf-314	210	16	in	in	ADP
gujaf-314	210	17	a	a	DET
gujaf-314	210	18	mismatch	mismatch	NOUN
gujaf-314	210	19	between	between	ADP
gujaf-314	210	20	the	the	DET
gujaf-314	210	21	proxy	proxy	NOUN
gujaf-314	210	22	and	and	CCONJ
gujaf-314	210	23	the	the	DET
gujaf-314	210	24	theoretical	theoretical	ADJ
gujaf-314	210	25	construct	construct	NOUN
gujaf-314	210	26	,	,	PUNCT
gujaf-314	210	27	leading	lead	VERB
gujaf-314	210	28	to	to	ADP
gujaf-314	210	29	misleading	mislead	VERB
gujaf-314	210	30	results	result	NOUN
gujaf-314	210	31	.	.	PUNCT
gujaf-314	211	1	for	for	ADP
gujaf-314	211	2	example	example	NOUN
gujaf-314	211	3	,	,	PUNCT
gujaf-314	211	4	using	use	VERB
gujaf-314	211	5	audit	audit	NOUN
gujaf-314	211	6	quality	quality	NOUN
gujaf-314	211	7	to	to	PART
gujaf-314	211	8	assess	assess	VERB
gujaf-314	211	9	accruals	accrual	NOUN
gujaf-314	211	10	quality	quality	NOUN
gujaf-314	211	11	is	be	AUX
gujaf-314	211	12	inappropriate	inappropriate	ADJ
gujaf-314	211	13	,	,	PUNCT
gujaf-314	211	14	since	since	SCONJ
gujaf-314	211	15	internal	internal	ADJ
gujaf-314	211	16	control	control	NOUN
gujaf-314	211	17	mechanisms	mechanism	NOUN
gujaf-314	211	18	like	like	ADP
gujaf-314	211	19	the	the	DET
gujaf-314	211	20	board	board	NOUN
gujaf-314	211	21	monitor	monitor	NOUN
gujaf-314	211	22	accruals	accrual	NOUN
gujaf-314	211	23	management	management	NOUN
gujaf-314	211	24	,	,	PUNCT
gujaf-314	211	25	while	while	SCONJ
gujaf-314	211	26	external	external	ADJ
gujaf-314	211	27	audits	audits	NOUN
gujaf-314	211	28	only	only	ADV
gujaf-314	211	29	ensure	ensure	VERB
gujaf-314	211	30	gaap	gaap	NOUN
gujaf-314	211	31	compliance	compliance	NOUN
gujaf-314	211	32	(	(	PUNCT
gujaf-314	211	33	dechow	dechow	X
gujaf-314	211	34	et	et	PROPN
gujaf-314	211	35	al	al	PROPN
gujaf-314	211	36	.	.	PROPN
gujaf-314	211	37	,	,	PUNCT
gujaf-314	211	38	2010	2010	NUM
gujaf-314	211	39	)	)	PUNCT
gujaf-314	211	40	.	.	PUNCT
gujaf-314	212	1	this	this	DET
gujaf-314	212	2	study	study	NOUN
gujaf-314	212	3	adopts	adopt	VERB
gujaf-314	212	4	accruals	accrual	NOUN
gujaf-314	212	5	quality	quality	NOUN
gujaf-314	212	6	,	,	PUNCT
gujaf-314	212	7	which	which	PRON
gujaf-314	212	8	captures	capture	VERB
gujaf-314	212	9	the	the	DET
gujaf-314	212	10	reliability	reliability	NOUN
gujaf-314	212	11	of	of	ADP
gujaf-314	212	12	reported	report	VERB
gujaf-314	212	13	earnings	earning	NOUN
gujaf-314	212	14	by	by	ADP
gujaf-314	212	15	focusing	focus	VERB
gujaf-314	212	16	on	on	ADP
gujaf-314	212	17	the	the	DET
gujaf-314	212	18	extent	extent	NOUN
gujaf-314	212	19	to	to	PART
gujaf-314	212	20	which	which	PRON
gujaf-314	212	21	reported	report	VERB
gujaf-314	212	22	accruals	accrual	NOUN
gujaf-314	212	23	reflect	reflect	VERB
gujaf-314	212	24	a	a	DET
gujaf-314	212	25	firm	firm	NOUN
gujaf-314	212	26	's	's	PART
gujaf-314	212	27	true	true	ADJ
gujaf-314	212	28	financial	financial	ADJ
gujaf-314	212	29	position	position	NOUN
gujaf-314	212	30	(	(	PUNCT
gujaf-314	212	31	schipper	schipper	PROPN
gujaf-314	212	32	&	&	CCONJ
gujaf-314	212	33	vincent	vincent	PROPN
gujaf-314	212	34	,	,	PUNCT
gujaf-314	212	35	2003	2003	NUM
gujaf-314	212	36	;	;	PUNCT
gujaf-314	212	37	dechow	dechow	ADJ
gujaf-314	212	38	&	&	CCONJ
gujaf-314	212	39	schrand	schrand	PROPN
gujaf-314	212	40	,	,	PUNCT
gujaf-314	212	41	2004	2004	NUM
gujaf-314	212	42	)	)	PUNCT
gujaf-314	212	43	.	.	PUNCT
gujaf-314	213	1	this	this	DET
gujaf-314	213	2	measure	measure	NOUN
gujaf-314	213	3	is	be	AUX
gujaf-314	213	4	particularly	particularly	ADV
gujaf-314	213	5	relevant	relevant	ADJ
gujaf-314	213	6	for	for	ADP
gujaf-314	213	7	nigerian	nigerian	ADJ
gujaf-314	213	8	financial	financial	ADJ
gujaf-314	213	9	sector	sector	NOUN
gujaf-314	213	10	,	,	PUNCT
gujaf-314	213	11	where	where	SCONJ
gujaf-314	213	12	the	the	DET
gujaf-314	213	13	board	board	NOUN
gujaf-314	213	14	acts	act	VERB
gujaf-314	213	15	as	as	ADP
gujaf-314	213	16	an	an	DET
gujaf-314	213	17	internal	internal	ADJ
gujaf-314	213	18	control	control	NOUN
gujaf-314	213	19	to	to	PART
gujaf-314	213	20	prevent	prevent	VERB
gujaf-314	213	21	opportunistic	opportunistic	ADJ
gujaf-314	213	22	earnings	earning	NOUN
gujaf-314	213	23	misrepresentation	misrepresentation	NOUN
gujaf-314	213	24	,	,	PUNCT
gujaf-314	213	25	as	as	SCONJ
gujaf-314	213	26	boards	board	NOUN
gujaf-314	213	27	play	play	VERB
gujaf-314	213	28	a	a	DET
gujaf-314	213	29	critical	critical	ADJ
gujaf-314	213	30	role	role	NOUN
gujaf-314	213	31	in	in	ADP
gujaf-314	213	32	curbing	curb	VERB
gujaf-314	213	33	management	management	NOUN
gujaf-314	213	34	’s	’s	PART
gujaf-314	213	35	use	use	NOUN
gujaf-314	213	36	of	of	ADP
gujaf-314	213	37	accruals	accrual	NOUN
gujaf-314	213	38	within	within	ADP
gujaf-314	213	39	gaap	gaap	PROPN
gujaf-314	213	40	guidelines	guideline	NOUN
gujaf-314	213	41	to	to	PART
gujaf-314	213	42	manipulate	manipulate	VERB
gujaf-314	213	43	earnings	earning	NOUN
gujaf-314	213	44	(	(	PUNCT
gujaf-314	213	45	islam	islam	PROPN
gujaf-314	213	46	et	et	PROPN
gujaf-314	213	47	al	al	PROPN
gujaf-314	213	48	.	.	PROPN
gujaf-314	213	49	,	,	PUNCT
gujaf-314	213	50	2011	2011	NUM
gujaf-314	213	51	)	)	PUNCT
gujaf-314	213	52	.	.	PUNCT
gujaf-314	214	1	accruals	accrual	NOUN
gujaf-314	214	2	quality	quality	NOUN
gujaf-314	214	3	,	,	PUNCT
gujaf-314	214	4	as	as	ADP
gujaf-314	214	5	a	a	DET
gujaf-314	214	6	measure	measure	NOUN
gujaf-314	214	7	of	of	ADP
gujaf-314	214	8	earnings	earning	NOUN
gujaf-314	214	9	reliability	reliability	NOUN
gujaf-314	214	10	,	,	PUNCT
gujaf-314	214	11	aligns	align	VERB
gujaf-314	214	12	with	with	ADP
gujaf-314	214	13	the	the	DET
gujaf-314	214	14	theoretical	theoretical	ADJ
gujaf-314	214	15	construct	construct	NOUN
gujaf-314	214	16	of	of	ADP
gujaf-314	214	17	this	this	DET
gujaf-314	214	18	study	study	NOUN
gujaf-314	214	19	,	,	PUNCT
gujaf-314	214	20	making	make	VERB
gujaf-314	214	21	it	it	PRON
gujaf-314	214	22	a	a	DET
gujaf-314	214	23	robust	robust	ADJ
gujaf-314	214	24	and	and	CCONJ
gujaf-314	214	25	appropriate	appropriate	ADJ
gujaf-314	214	26	choice	choice	NOUN
gujaf-314	214	27	(	(	PUNCT
gujaf-314	214	28	francis	francis	PROPN
gujaf-314	214	29	et	et	PROPN
gujaf-314	214	30	al	al	PROPN
gujaf-314	214	31	.	.	PROPN
gujaf-314	214	32	,	,	PUNCT
gujaf-314	214	33	2006	2006	NUM
gujaf-314	214	34	;	;	PUNCT
gujaf-314	214	35	yurt	yurt	PROPN
gujaf-314	214	36	&	&	CCONJ
gujaf-314	214	37	ergun	ergun	PROPN
gujaf-314	214	38	,	,	PUNCT
gujaf-314	214	39	2015	2015	NUM
gujaf-314	214	40	)	)	PUNCT
gujaf-314	214	41	.	.	PUNCT
gujaf-314	215	1	therefore	therefore	ADV
gujaf-314	215	2	,	,	PUNCT
gujaf-314	215	3	as	as	ADP
gujaf-314	215	4	a	a	DET
gujaf-314	215	5	measure	measure	NOUN
gujaf-314	215	6	of	of	ADP
gujaf-314	215	7	earnings	earning	NOUN
gujaf-314	215	8	quality	quality	NOUN
gujaf-314	215	9	,	,	PUNCT
gujaf-314	215	10	the	the	DET
gujaf-314	215	11	accruals	accrual	NOUN
gujaf-314	215	12	quality	quality	NOUN
gujaf-314	215	13	model	model	NOUN
gujaf-314	215	14	measures	measure	VERB
gujaf-314	215	15	the	the	DET
gujaf-314	215	16	extent	extent	NOUN
gujaf-314	215	17	to	to	PART
gujaf-314	215	18	which	which	PRON
gujaf-314	215	19	reported	report	VERB
gujaf-314	215	20	accruals	accrual	NOUN
gujaf-314	215	21	represent	represent	VERB
gujaf-314	215	22	the	the	DET
gujaf-314	215	23	actual	actual	ADJ
gujaf-314	215	24	accruals	accrual	NOUN
gujaf-314	215	25	of	of	ADP
gujaf-314	215	26	the	the	DET
gujaf-314	215	27	firm	firm	NOUN
gujaf-314	215	28	for	for	ADP
gujaf-314	215	29	the	the	DET
gujaf-314	215	30	period	period	NOUN
gujaf-314	215	31	being	be	AUX
gujaf-314	215	32	reported	report	VERB
gujaf-314	215	33	;	;	PUNCT
gujaf-314	215	34	that	that	ADV
gujaf-314	215	35	is	is	ADV
gujaf-314	215	36	,	,	PUNCT
gujaf-314	215	37	the	the	DET
gujaf-314	215	38	extent	extent	NOUN
gujaf-314	215	39	to	to	PART
gujaf-314	215	40	which	which	PRON
gujaf-314	215	41	reported	report	VERB
gujaf-314	215	42	accruals	accrual	NOUN
gujaf-314	215	43	represent	represent	VERB
gujaf-314	215	44	the	the	DET
gujaf-314	215	45	truth	truth	NOUN
gujaf-314	215	46	(	(	PUNCT
gujaf-314	215	47	dechow	dechow	PROPN
gujaf-314	215	48	&	&	CCONJ
gujaf-314	215	49	schrand	schrand	PROPN
gujaf-314	215	50	,	,	PUNCT
gujaf-314	215	51	2004	2004	NUM
gujaf-314	215	52	;	;	PUNCT
gujaf-314	215	53	schipper	schipper	PROPN
gujaf-314	215	54	&	&	CCONJ
gujaf-314	215	55	vincent	vincent	PROPN
gujaf-314	215	56	,	,	PUNCT
gujaf-314	215	57	2003	2003	NUM
gujaf-314	215	58	;	;	PUNCT
gujaf-314	215	59	francis	francis	PROPN
gujaf-314	215	60	et	et	PROPN
gujaf-314	215	61	al	al	PROPN
gujaf-314	215	62	.	.	PROPN
gujaf-314	215	63	,	,	PUNCT
gujaf-314	215	64	2006	2006	NUM
gujaf-314	215	65	;	;	PUNCT
gujaf-314	215	66	yurt	yurt	PROPN
gujaf-314	215	67	&	&	CCONJ
gujaf-314	215	68	ergun	ergun	PROPN
gujaf-314	215	69	,	,	PUNCT
gujaf-314	215	70	2015	2015	NUM
gujaf-314	215	71	)	)	PUNCT
gujaf-314	215	72	.	.	PUNCT
gujaf-314	216	1	it	it	PRON
gujaf-314	216	2	is	be	AUX
gujaf-314	216	3	the	the	DET
gujaf-314	216	4	extent	extent	NOUN
gujaf-314	216	5	to	to	PART
gujaf-314	216	6	which	which	PRON
gujaf-314	216	7	the	the	DET
gujaf-314	216	8	accruals	accrual	NOUN
gujaf-314	216	9	have	have	AUX
gujaf-314	216	10	been	be	AUX
gujaf-314	216	11	influenced	influence	VERB
gujaf-314	216	12	by	by	ADP
gujaf-314	216	13	management	management	NOUN
gujaf-314	216	14	that	that	PRON
gujaf-314	216	15	determines	determine	VERB
gujaf-314	216	16	the	the	DET
gujaf-314	216	17	earnings	earning	NOUN
gujaf-314	216	18	quality	quality	NOUN
gujaf-314	216	19	of	of	ADP
gujaf-314	216	20	the	the	DET
gujaf-314	216	21	report	report	NOUN
gujaf-314	216	22	,	,	PUNCT
gujaf-314	216	23	and	and	CCONJ
gujaf-314	216	24	that	that	PRON
gujaf-314	216	25	is	be	AUX
gujaf-314	216	26	what	what	PRON
gujaf-314	216	27	the	the	DET
gujaf-314	216	28	accruals	accrual	NOUN
gujaf-314	216	29	quality	quality	NOUN
gujaf-314	216	30	model	model	NOUN
gujaf-314	216	31	seeks	seek	VERB
gujaf-314	216	32	to	to	PART
gujaf-314	216	33	establish	establish	VERB
gujaf-314	216	34	.	.	PUNCT
gujaf-314	217	1	we	we	PRON
gujaf-314	217	2	measured	measure	VERB
gujaf-314	217	3	female	female	ADJ
gujaf-314	217	4	financial	financial	ADJ
gujaf-314	217	5	experts	expert	NOUN
gujaf-314	217	6	as	as	ADP
gujaf-314	217	7	the	the	DET
gujaf-314	217	8	proportion	proportion	NOUN
gujaf-314	217	9	of	of	ADP
gujaf-314	217	10	female	female	ADJ
gujaf-314	217	11	financial	financial	ADJ
gujaf-314	217	12	experts	expert	NOUN
gujaf-314	217	13	on	on	ADP
gujaf-314	217	14	the	the	DET
gujaf-314	217	15	board	board	NOUN
gujaf-314	217	16	;	;	PUNCT
gujaf-314	217	17	the	the	DET
gujaf-314	217	18	female	female	ADJ
gujaf-314	217	19	ceo	ceo	NOUN
gujaf-314	217	20	is	be	AUX
gujaf-314	217	21	measured	measure	VERB
gujaf-314	217	22	as	as	ADP
gujaf-314	217	23	a	a	DET
gujaf-314	217	24	dummy	dummy	ADJ
gujaf-314	217	25	variable	variable	NOUN
gujaf-314	217	26	representing	represent	VERB
gujaf-314	217	27	gusau	gusau	ADJ
gujaf-314	217	28	journal	journal	NOUN
gujaf-314	217	29	of	of	ADP
gujaf-314	217	30	accounting	accounting	NOUN
gujaf-314	217	31	and	and	CCONJ
gujaf-314	217	32	finance	finance	NOUN
gujaf-314	217	33	,	,	PUNCT
gujaf-314	217	34	vol	vol	NOUN
gujaf-314	217	35	.	.	PROPN
gujaf-314	217	36	5	5	NUM
gujaf-314	217	37	,	,	PUNCT
gujaf-314	217	38	issue	issue	NOUN
gujaf-314	217	39	2	2	NUM
gujaf-314	217	40	,	,	PUNCT
gujaf-314	217	41	october	october	PROPN
gujaf-314	217	42	,	,	PUNCT
gujaf-314	217	43	2024	2024	NUM
gujaf-314	217	44	8	8	NUM
gujaf-314	217	45	whether	whether	SCONJ
gujaf-314	217	46	the	the	DET
gujaf-314	217	47	firm	firm	NOUN
gujaf-314	217	48	has	have	VERB
gujaf-314	217	49	a	a	DET
gujaf-314	217	50	female	female	ADJ
gujaf-314	217	51	ceo	ceo	NOUN
gujaf-314	217	52	(	(	PUNCT
gujaf-314	217	53	1	1	NUM
gujaf-314	217	54	if	if	SCONJ
gujaf-314	217	55	female	female	ADJ
gujaf-314	217	56	ceo	ceo	NOUN
gujaf-314	217	57	,	,	PUNCT
gujaf-314	217	58	0	0	NUM
gujaf-314	217	59	otherwise	otherwise	ADV
gujaf-314	217	60	)	)	PUNCT
gujaf-314	217	61	;	;	PUNCT
gujaf-314	217	62	female	female	ADJ
gujaf-314	217	63	director	director	NOUN
gujaf-314	217	64	nationality	nationality	NOUN
gujaf-314	217	65	is	be	AUX
gujaf-314	217	66	measured	measure	VERB
gujaf-314	217	67	as	as	ADP
gujaf-314	217	68	the	the	DET
gujaf-314	217	69	proportion	proportion	NOUN
gujaf-314	217	70	of	of	ADP
gujaf-314	217	71	female	female	ADJ
gujaf-314	217	72	board	board	NOUN
gujaf-314	217	73	members	member	NOUN
gujaf-314	217	74	of	of	ADP
gujaf-314	217	75	foreign	foreign	ADJ
gujaf-314	217	76	nationality	nationality	NOUN
gujaf-314	217	77	;	;	PUNCT
gujaf-314	217	78	and	and	CCONJ
gujaf-314	217	79	board	board	NOUN
gujaf-314	217	80	size	size	NOUN
gujaf-314	217	81	(	(	PUNCT
gujaf-314	217	82	larcker	larcker	NOUN
gujaf-314	217	83	&	&	CCONJ
gujaf-314	217	84	tayan	tayan	PROPN
gujaf-314	217	85	,	,	PUNCT
gujaf-314	217	86	2011	2011	NUM
gujaf-314	217	87	)	)	PUNCT
gujaf-314	217	88	4.0	4.0	NUM
gujaf-314	217	89	results	result	NOUN
gujaf-314	217	90	and	and	CCONJ
gujaf-314	217	91	discussion	discussion	VERB
gujaf-314	217	92	the	the	DET
gujaf-314	217	93	following	follow	VERB
gujaf-314	217	94	section	section	NOUN
gujaf-314	217	95	presents	present	VERB
gujaf-314	217	96	the	the	DET
gujaf-314	217	97	results	result	NOUN
gujaf-314	217	98	of	of	ADP
gujaf-314	217	99	the	the	DET
gujaf-314	217	100	data	datum	NOUN
gujaf-314	217	101	analysis	analysis	NOUN
gujaf-314	217	102	,	,	PUNCT
gujaf-314	217	103	which	which	PRON
gujaf-314	217	104	includes	include	VERB
gujaf-314	217	105	various	various	ADJ
gujaf-314	217	106	tests	test	NOUN
gujaf-314	217	107	and	and	CCONJ
gujaf-314	217	108	analyses	analysis	NOUN
gujaf-314	217	109	such	such	ADJ
gujaf-314	217	110	as	as	ADP
gujaf-314	217	111	regression	regression	NOUN
gujaf-314	217	112	analysis	analysis	NOUN
gujaf-314	217	113	,	,	PUNCT
gujaf-314	217	114	hausman	hausman	ADJ
gujaf-314	217	115	specification	specification	NOUN
gujaf-314	217	116	testing	testing	NOUN
gujaf-314	217	117	,	,	PUNCT
gujaf-314	217	118	multicollinearity	multicollinearity	NOUN
gujaf-314	217	119	testing	testing	NOUN
gujaf-314	217	120	,	,	PUNCT
gujaf-314	217	121	normality	normality	NOUN
gujaf-314	217	122	testing	testing	NOUN
gujaf-314	217	123	,	,	PUNCT
gujaf-314	217	124	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	217	125	testing	testing	NOUN
gujaf-314	217	126	,	,	PUNCT
gujaf-314	217	127	and	and	CCONJ
gujaf-314	217	128	descriptive	descriptive	ADJ
gujaf-314	217	129	analyses	analysis	NOUN
gujaf-314	217	130	.	.	PUNCT
gujaf-314	218	1	additionally	additionally	ADV
gujaf-314	218	2	,	,	PUNCT
gujaf-314	218	3	this	this	DET
gujaf-314	218	4	section	section	NOUN
gujaf-314	218	5	includes	include	VERB
gujaf-314	218	6	a	a	DET
gujaf-314	218	7	review	review	NOUN
gujaf-314	218	8	of	of	ADP
gujaf-314	218	9	the	the	DET
gujaf-314	218	10	results	result	NOUN
gujaf-314	218	11	and	and	CCONJ
gujaf-314	218	12	a	a	DET
gujaf-314	218	13	hypothesis	hypothesis	NOUN
gujaf-314	218	14	test	test	NOUN
gujaf-314	218	15	.	.	PUNCT
gujaf-314	219	1	the	the	DET
gujaf-314	219	2	findings	finding	NOUN
gujaf-314	219	3	from	from	ADP
gujaf-314	219	4	the	the	DET
gujaf-314	219	5	descriptive	descriptive	ADJ
gujaf-314	219	6	statistics	statistic	NOUN
gujaf-314	219	7	are	be	AUX
gujaf-314	219	8	presented	present	VERB
gujaf-314	219	9	in	in	ADP
gujaf-314	219	10	table	table	NOUN
gujaf-314	219	11	2	2	NUM
gujaf-314	219	12	.	.	PUNCT
gujaf-314	219	13	table	table	NOUN
gujaf-314	219	14	1	1	NUM
gujaf-314	219	15	:	:	PUNCT
gujaf-314	219	16	descriptive	descriptive	ADJ
gujaf-314	219	17	statistics	statistic	NOUN
gujaf-314	219	18	mean	mean	VERB
gujaf-314	219	19	std	std	X
gujaf-314	219	20	.	.	PROPN
gujaf-314	220	1	dev	dev	PROPN
gujaf-314	220	2	.	.	PUNCT
gujaf-314	221	1	min	min	PROPN
gujaf-314	221	2	max	max	PROPN
gujaf-314	221	3	skewness	skewness	PROPN
gujaf-314	221	4	kurtosis	kurtosis	VERB
gujaf-314	221	5	eq	eq	ADP
gujaf-314	221	6	.008	.008	NUM
gujaf-314	221	7	.006	.006	NUM
gujaf-314	221	8	0.000	0.000	NUM
gujaf-314	221	9	.021	.021	NUM
gujaf-314	221	10	.327	.327	NUM
gujaf-314	221	11	2.051	2.051	NUM
gujaf-314	221	12	ffe	ffe	PROPN
gujaf-314	221	13	.037	.037	NUM
gujaf-314	221	14	.012	.012	NUM
gujaf-314	221	15	0.000	0.000	NUM
gujaf-314	221	16	.065	.065	NUM
gujaf-314	221	17	-.592	-.592	PROPN
gujaf-314	221	18	4.962	4.962	NUM
gujaf-314	221	19	fceo	fceo	VERB
gujaf-314	221	20	.484	.484	NUM
gujaf-314	221	21	.508	.508	NUM
gujaf-314	222	1	0.000	0.000	NUM
gujaf-314	222	2	1	1	NUM
gujaf-314	222	3	.065	.065	NUM
gujaf-314	222	4	1.004	1.004	NUM
gujaf-314	222	5	fdn	fdn	PROPN
gujaf-314	222	6	.009	.009	NUM
gujaf-314	222	7	.023	.023	NUM
gujaf-314	222	8	0.000	0.000	NUM
gujaf-314	222	9	.1	.1	NUM
gujaf-314	222	10	2.531	2.531	NUM
gujaf-314	222	11	8.864	8.864	NUM
gujaf-314	222	12	bs	bs	NOUN
gujaf-314	222	13	12.194	12.194	NUM
gujaf-314	222	14	2.167	2.167	NUM
gujaf-314	222	15	8.000	8.000	NUM
gujaf-314	222	16	16	16	NUM
gujaf-314	222	17	-.533	-.533	NUM
gujaf-314	222	18	2.166	2.166	NUM
gujaf-314	222	19	source	source	NOUN
gujaf-314	222	20	:	:	PUNCT
gujaf-314	222	21	author	author	NOUN
gujaf-314	222	22	’s	’s	PART
gujaf-314	222	23	computations	computation	NOUN
gujaf-314	222	24	generated	generate	VERB
gujaf-314	222	25	with	with	ADP
gujaf-314	222	26	stata	stata	NOUN
gujaf-314	222	27	software	software	NOUN
gujaf-314	222	28	earnings	earning	NOUN
gujaf-314	222	29	quality	quality	NOUN
gujaf-314	222	30	(	(	PUNCT
gujaf-314	222	31	eq	eq	NOUN
gujaf-314	222	32	earnings	earning	NOUN
gujaf-314	222	33	quality	quality	NOUN
gujaf-314	222	34	(	(	PUNCT
gujaf-314	222	35	eq	eq	NOUN
gujaf-314	222	36	)	)	PUNCT
gujaf-314	222	37	reflects	reflect	VERB
gujaf-314	222	38	the	the	DET
gujaf-314	222	39	reliability	reliability	NOUN
gujaf-314	222	40	and	and	CCONJ
gujaf-314	222	41	transparency	transparency	NOUN
gujaf-314	222	42	of	of	ADP
gujaf-314	222	43	a	a	DET
gujaf-314	222	44	firm	firm	NOUN
gujaf-314	222	45	's	's	PART
gujaf-314	222	46	financial	financial	ADJ
gujaf-314	222	47	reporting	reporting	NOUN
gujaf-314	222	48	,	,	PUNCT
gujaf-314	222	49	particularly	particularly	ADV
gujaf-314	222	50	focusing	focus	VERB
gujaf-314	222	51	on	on	ADP
gujaf-314	222	52	accruals	accrual	NOUN
gujaf-314	222	53	quality	quality	NOUN
gujaf-314	222	54	.	.	PUNCT
gujaf-314	223	1	a	a	PRON
gujaf-314	223	2	higher	high	ADJ
gujaf-314	223	3	eq	eq	NOUN
gujaf-314	223	4	score	score	NOUN
gujaf-314	223	5	indicates	indicate	VERB
gujaf-314	223	6	less	less	ADJ
gujaf-314	223	7	manipulation	manipulation	NOUN
gujaf-314	223	8	and	and	CCONJ
gujaf-314	223	9	more	more	ADV
gujaf-314	223	10	accurate	accurate	ADJ
gujaf-314	223	11	reporting	reporting	NOUN
gujaf-314	223	12	.	.	PUNCT
gujaf-314	224	1	with	with	ADP
gujaf-314	224	2	a	a	DET
gujaf-314	224	3	mean	mean	NOUN
gujaf-314	224	4	of	of	ADP
gujaf-314	224	5	0.008	0.008	NUM
gujaf-314	224	6	,	,	PUNCT
gujaf-314	224	7	the	the	DET
gujaf-314	224	8	firms	firm	NOUN
gujaf-314	224	9	show	show	VERB
gujaf-314	224	10	a	a	DET
gujaf-314	224	11	modest	modest	ADJ
gujaf-314	224	12	level	level	NOUN
gujaf-314	224	13	of	of	ADP
gujaf-314	224	14	earnings	earning	NOUN
gujaf-314	224	15	quality	quality	NOUN
gujaf-314	224	16	,	,	PUNCT
gujaf-314	224	17	highlighting	highlight	VERB
gujaf-314	224	18	the	the	DET
gujaf-314	224	19	need	need	NOUN
gujaf-314	224	20	for	for	ADP
gujaf-314	224	21	improvement	improvement	NOUN
gujaf-314	224	22	in	in	ADP
gujaf-314	224	23	financial	financial	ADJ
gujaf-314	224	24	reporting	reporting	NOUN
gujaf-314	224	25	reliability	reliability	NOUN
gujaf-314	224	26	.	.	PUNCT
gujaf-314	225	1	the	the	DET
gujaf-314	225	2	low	low	ADJ
gujaf-314	225	3	standard	standard	ADJ
gujaf-314	225	4	deviation	deviation	NOUN
gujaf-314	225	5	of	of	ADP
gujaf-314	225	6	0.006	0.006	NUM
gujaf-314	225	7	indicates	indicate	VERB
gujaf-314	225	8	that	that	SCONJ
gujaf-314	225	9	most	most	ADJ
gujaf-314	225	10	firms	firm	NOUN
gujaf-314	225	11	'	'	PART
gujaf-314	225	12	earnings	earning	NOUN
gujaf-314	225	13	quality	quality	NOUN
gujaf-314	225	14	is	be	AUX
gujaf-314	225	15	tightly	tightly	ADV
gujaf-314	225	16	clustered	cluster	VERB
gujaf-314	225	17	around	around	ADP
gujaf-314	225	18	this	this	DET
gujaf-314	225	19	average	average	NOUN
gujaf-314	225	20	,	,	PUNCT
gujaf-314	225	21	showing	show	VERB
gujaf-314	225	22	minimal	minimal	ADJ
gujaf-314	225	23	variation	variation	NOUN
gujaf-314	225	24	.	.	PUNCT
gujaf-314	226	1	the	the	DET
gujaf-314	226	2	slight	slight	ADJ
gujaf-314	226	3	positive	positive	ADJ
gujaf-314	226	4	skewness	skewness	NOUN
gujaf-314	226	5	(	(	PUNCT
gujaf-314	226	6	0.327	0.327	NUM
gujaf-314	226	7	)	)	PUNCT
gujaf-314	226	8	suggests	suggest	VERB
gujaf-314	226	9	that	that	SCONJ
gujaf-314	226	10	while	while	SCONJ
gujaf-314	226	11	the	the	DET
gujaf-314	226	12	majority	majority	NOUN
gujaf-314	226	13	of	of	ADP
gujaf-314	226	14	firms	firm	NOUN
gujaf-314	226	15	perform	perform	VERB
gujaf-314	226	16	below	below	ADP
gujaf-314	226	17	the	the	DET
gujaf-314	226	18	mean	mean	NOUN
gujaf-314	226	19	,	,	PUNCT
gujaf-314	226	20	a	a	DET
gujaf-314	226	21	few	few	ADJ
gujaf-314	226	22	outperform	outperform	NOUN
gujaf-314	226	23	in	in	ADP
gujaf-314	226	24	terms	term	NOUN
gujaf-314	226	25	of	of	ADP
gujaf-314	226	26	earnings	earning	NOUN
gujaf-314	226	27	quality	quality	NOUN
gujaf-314	226	28	.	.	PUNCT
gujaf-314	227	1	additionally	additionally	ADV
gujaf-314	227	2	,	,	PUNCT
gujaf-314	227	3	the	the	DET
gujaf-314	227	4	kurtosis	kurtosis	NOUN
gujaf-314	227	5	of	of	ADP
gujaf-314	227	6	2.051	2.051	NUM
gujaf-314	227	7	,	,	PUNCT
gujaf-314	227	8	which	which	PRON
gujaf-314	227	9	is	be	AUX
gujaf-314	227	10	close	close	ADJ
gujaf-314	227	11	to	to	ADP
gujaf-314	227	12	normal	normal	ADJ
gujaf-314	227	13	,	,	PUNCT
gujaf-314	227	14	indicates	indicate	VERB
gujaf-314	227	15	no	no	DET
gujaf-314	227	16	significant	significant	ADJ
gujaf-314	227	17	outliers	outlier	NOUN
gujaf-314	227	18	affecting	affect	VERB
gujaf-314	227	19	the	the	DET
gujaf-314	227	20	distribution	distribution	NOUN
gujaf-314	227	21	.	.	PUNCT
gujaf-314	228	1	female	female	ADJ
gujaf-314	228	2	financial	financial	ADJ
gujaf-314	228	3	expertise	expertise	NOUN
gujaf-314	228	4	(	(	PUNCT
gujaf-314	228	5	ffe	ffe	NOUN
gujaf-314	228	6	)	)	PUNCT
gujaf-314	228	7	female	female	ADJ
gujaf-314	228	8	financial	financial	ADJ
gujaf-314	228	9	expertise	expertise	NOUN
gujaf-314	228	10	(	(	PUNCT
gujaf-314	228	11	ffe	ffe	PROPN
gujaf-314	228	12	)	)	PUNCT
gujaf-314	228	13	measures	measure	VERB
gujaf-314	228	14	the	the	DET
gujaf-314	228	15	proportion	proportion	NOUN
gujaf-314	228	16	of	of	ADP
gujaf-314	228	17	female	female	ADJ
gujaf-314	228	18	board	board	NOUN
gujaf-314	228	19	members	member	NOUN
gujaf-314	228	20	with	with	ADP
gujaf-314	228	21	financial	financial	ADJ
gujaf-314	228	22	qualifications	qualification	NOUN
gujaf-314	228	23	,	,	PUNCT
gujaf-314	228	24	offering	offer	VERB
gujaf-314	228	25	insight	insight	NOUN
gujaf-314	228	26	into	into	ADP
gujaf-314	228	27	gender	gender	NOUN
gujaf-314	228	28	diversity	diversity	NOUN
gujaf-314	228	29	in	in	ADP
gujaf-314	228	30	financial	financial	ADJ
gujaf-314	228	31	decision	decision	NOUN
gujaf-314	228	32	-	-	PUNCT
gujaf-314	228	33	making	making	NOUN
gujaf-314	228	34	.	.	PUNCT
gujaf-314	229	1	with	with	ADP
gujaf-314	229	2	a	a	DET
gujaf-314	229	3	mean	mean	NOUN
gujaf-314	229	4	of	of	ADP
gujaf-314	229	5	0.037	0.037	NUM
gujaf-314	229	6	,	,	PUNCT
gujaf-314	229	7	the	the	DET
gujaf-314	229	8	data	datum	NOUN
gujaf-314	229	9	reveals	reveal	VERB
gujaf-314	229	10	that	that	SCONJ
gujaf-314	229	11	,	,	PUNCT
gujaf-314	229	12	on	on	ADP
gujaf-314	229	13	average	average	ADJ
gujaf-314	229	14	,	,	PUNCT
gujaf-314	229	15	only	only	ADV
gujaf-314	229	16	3.7	3.7	NUM
gujaf-314	229	17	%	%	NOUN
gujaf-314	229	18	of	of	ADP
gujaf-314	229	19	board	board	NOUN
gujaf-314	229	20	members	member	NOUN
gujaf-314	229	21	are	be	AUX
gujaf-314	229	22	women	woman	NOUN
gujaf-314	229	23	with	with	ADP
gujaf-314	229	24	financial	financial	ADJ
gujaf-314	229	25	expertise	expertise	NOUN
gujaf-314	229	26	,	,	PUNCT
gujaf-314	229	27	highlighting	highlight	VERB
gujaf-314	229	28	a	a	DET
gujaf-314	229	29	significant	significant	ADJ
gujaf-314	229	30	gap	gap	NOUN
gujaf-314	229	31	in	in	ADP
gujaf-314	229	32	gender	gender	NOUN
gujaf-314	229	33	diversity	diversity	NOUN
gujaf-314	229	34	at	at	ADP
gujaf-314	229	35	the	the	DET
gujaf-314	229	36	decision	decision	NOUN
gujaf-314	229	37	-	-	PUNCT
gujaf-314	229	38	making	making	NOUN
gujaf-314	229	39	level	level	NOUN
gujaf-314	229	40	.	.	PUNCT
gujaf-314	230	1	the	the	DET
gujaf-314	230	2	small	small	ADJ
gujaf-314	230	3	standard	standard	ADJ
gujaf-314	230	4	deviation	deviation	NOUN
gujaf-314	230	5	(	(	PUNCT
gujaf-314	230	6	0.012	0.012	NUM
gujaf-314	230	7	)	)	PUNCT
gujaf-314	230	8	suggests	suggest	VERB
gujaf-314	230	9	minimal	minimal	ADJ
gujaf-314	230	10	variation	variation	NOUN
gujaf-314	230	11	across	across	ADP
gujaf-314	230	12	firms	firm	NOUN
gujaf-314	230	13	,	,	PUNCT
gujaf-314	230	14	indicating	indicate	VERB
gujaf-314	230	15	that	that	SCONJ
gujaf-314	230	16	most	most	ADJ
gujaf-314	230	17	firms	firm	NOUN
gujaf-314	230	18	have	have	VERB
gujaf-314	230	19	similarly	similarly	ADV
gujaf-314	230	20	low	low	ADJ
gujaf-314	230	21	representation	representation	NOUN
gujaf-314	230	22	.	.	PUNCT
gujaf-314	231	1	the	the	DET
gujaf-314	231	2	negative	negative	ADJ
gujaf-314	231	3	skewness	skewness	NOUN
gujaf-314	231	4	(	(	PUNCT
gujaf-314	231	5	-0.592	-0.592	PUNCT
gujaf-314	231	6	)	)	PUNCT
gujaf-314	231	7	shows	show	VERB
gujaf-314	231	8	that	that	SCONJ
gujaf-314	231	9	slightly	slightly	ADV
gujaf-314	231	10	more	more	ADJ
gujaf-314	231	11	firms	firm	NOUN
gujaf-314	231	12	have	have	VERB
gujaf-314	231	13	proportions	proportion	NOUN
gujaf-314	231	14	of	of	ADP
gujaf-314	231	15	female	female	ADJ
gujaf-314	231	16	financial	financial	ADJ
gujaf-314	231	17	experts	expert	NOUN
gujaf-314	231	18	above	above	ADP
gujaf-314	231	19	the	the	DET
gujaf-314	231	20	mean	mean	NOUN
gujaf-314	231	21	,	,	PUNCT
gujaf-314	231	22	though	though	SCONJ
gujaf-314	231	23	this	this	DET
gujaf-314	231	24	figure	figure	NOUN
gujaf-314	231	25	remains	remain	VERB
gujaf-314	231	26	modest	modest	ADJ
gujaf-314	231	27	.	.	PUNCT
gujaf-314	232	1	the	the	DET
gujaf-314	232	2	high	high	ADJ
gujaf-314	232	3	kurtosis	kurtosis	NOUN
gujaf-314	232	4	(	(	PUNCT
gujaf-314	232	5	4.962	4.962	NUM
gujaf-314	232	6	)	)	PUNCT
gujaf-314	232	7	points	point	NOUN
gujaf-314	232	8	to	to	ADP
gujaf-314	232	9	the	the	DET
gujaf-314	232	10	presence	presence	NOUN
gujaf-314	232	11	of	of	ADP
gujaf-314	232	12	a	a	DET
gujaf-314	232	13	few	few	ADJ
gujaf-314	232	14	outlier	outlier	NOUN
gujaf-314	232	15	firms	firm	NOUN
gujaf-314	232	16	with	with	ADP
gujaf-314	232	17	significantly	significantly	ADV
gujaf-314	232	18	higher	high	ADJ
gujaf-314	232	19	representation	representation	NOUN
gujaf-314	232	20	.	.	PUNCT
gujaf-314	233	1	enhancing	enhance	VERB
gujaf-314	233	2	the	the	DET
gujaf-314	233	3	presence	presence	NOUN
gujaf-314	233	4	of	of	ADP
gujaf-314	233	5	women	woman	NOUN
gujaf-314	233	6	with	with	ADP
gujaf-314	233	7	financial	financial	ADJ
gujaf-314	233	8	expertise	expertise	NOUN
gujaf-314	233	9	on	on	ADP
gujaf-314	233	10	boards	board	NOUN
gujaf-314	233	11	is	be	AUX
gujaf-314	233	12	gusau	gusau	ADJ
gujaf-314	233	13	journal	journal	NOUN
gujaf-314	233	14	of	of	ADP
gujaf-314	233	15	accounting	accounting	NOUN
gujaf-314	233	16	and	and	CCONJ
gujaf-314	233	17	finance	finance	NOUN
gujaf-314	233	18	,	,	PUNCT
gujaf-314	233	19	vol	vol	NOUN
gujaf-314	233	20	.	.	PROPN
gujaf-314	233	21	5	5	NUM
gujaf-314	233	22	,	,	PUNCT
gujaf-314	233	23	issue	issue	NOUN
gujaf-314	233	24	2	2	NUM
gujaf-314	233	25	,	,	PUNCT
gujaf-314	233	26	october	october	PROPN
gujaf-314	233	27	,	,	PUNCT
gujaf-314	233	28	2024	2024	NUM
gujaf-314	233	29	9	9	NUM
gujaf-314	233	30	crucial	crucial	ADJ
gujaf-314	233	31	for	for	ADP
gujaf-314	233	32	strengthening	strengthen	VERB
gujaf-314	233	33	financial	financial	ADJ
gujaf-314	233	34	governance	governance	NOUN
gujaf-314	233	35	and	and	CCONJ
gujaf-314	233	36	oversight	oversight	NOUN
gujaf-314	233	37	,	,	PUNCT
gujaf-314	233	38	leading	lead	VERB
gujaf-314	233	39	to	to	ADP
gujaf-314	233	40	more	more	ADV
gujaf-314	233	41	balanced	balanced	ADJ
gujaf-314	233	42	decisionmaking	decisionmaking	NOUN
gujaf-314	233	43	and	and	CCONJ
gujaf-314	233	44	potentially	potentially	ADV
gujaf-314	233	45	improving	improve	VERB
gujaf-314	233	46	earnings	earning	NOUN
gujaf-314	233	47	quality	quality	NOUN
gujaf-314	233	48	.	.	PUNCT
gujaf-314	234	1	female	female	ADJ
gujaf-314	234	2	ceo	ceo	NOUN
gujaf-314	234	3	(	(	PUNCT
gujaf-314	234	4	fceo	fceo	ADJ
gujaf-314	234	5	)	)	PUNCT
gujaf-314	234	6	female	female	ADJ
gujaf-314	234	7	ceo	ceo	NOUN
gujaf-314	234	8	(	(	PUNCT
gujaf-314	234	9	fceo	fceo	ADJ
gujaf-314	234	10	)	)	PUNCT
gujaf-314	234	11	represents	represent	VERB
gujaf-314	234	12	a	a	DET
gujaf-314	234	13	binary	binary	ADJ
gujaf-314	234	14	variable	variable	NOUN
gujaf-314	234	15	indicating	indicate	VERB
gujaf-314	234	16	whether	whether	SCONJ
gujaf-314	234	17	a	a	DET
gujaf-314	234	18	firm	firm	NOUN
gujaf-314	234	19	is	be	AUX
gujaf-314	234	20	led	lead	VERB
gujaf-314	234	21	by	by	ADP
gujaf-314	234	22	a	a	DET
gujaf-314	234	23	female	female	ADJ
gujaf-314	234	24	ceo	ceo	NOUN
gujaf-314	234	25	.	.	PUNCT
gujaf-314	235	1	with	with	ADP
gujaf-314	235	2	a	a	DET
gujaf-314	235	3	mean	mean	NOUN
gujaf-314	235	4	of	of	ADP
gujaf-314	235	5	0.484	0.484	NUM
gujaf-314	235	6	,	,	PUNCT
gujaf-314	235	7	the	the	DET
gujaf-314	235	8	data	datum	NOUN
gujaf-314	235	9	reveals	reveal	VERB
gujaf-314	235	10	that	that	SCONJ
gujaf-314	235	11	nearly	nearly	ADV
gujaf-314	235	12	half	half	NOUN
gujaf-314	235	13	of	of	ADP
gujaf-314	235	14	the	the	DET
gujaf-314	235	15	firms	firm	NOUN
gujaf-314	235	16	in	in	ADP
gujaf-314	235	17	the	the	DET
gujaf-314	235	18	sample	sample	NOUN
gujaf-314	235	19	have	have	VERB
gujaf-314	235	20	female	female	ADJ
gujaf-314	235	21	leadership	leadership	NOUN
gujaf-314	235	22	,	,	PUNCT
gujaf-314	235	23	signaling	signal	VERB
gujaf-314	235	24	notable	notable	ADJ
gujaf-314	235	25	progress	progress	NOUN
gujaf-314	235	26	in	in	ADP
gujaf-314	235	27	gender	gender	NOUN
gujaf-314	235	28	diversity	diversity	NOUN
gujaf-314	235	29	at	at	ADP
gujaf-314	235	30	the	the	DET
gujaf-314	235	31	executive	executive	ADJ
gujaf-314	235	32	level	level	NOUN
gujaf-314	235	33	.	.	PUNCT
gujaf-314	236	1	the	the	DET
gujaf-314	236	2	relatively	relatively	ADV
gujaf-314	236	3	high	high	ADJ
gujaf-314	236	4	standard	standard	ADJ
gujaf-314	236	5	deviation	deviation	NOUN
gujaf-314	236	6	(	(	PUNCT
gujaf-314	236	7	0.508	0.508	NUM
gujaf-314	236	8	)	)	PUNCT
gujaf-314	236	9	reflects	reflect	VERB
gujaf-314	236	10	the	the	DET
gujaf-314	236	11	binary	binary	ADJ
gujaf-314	236	12	nature	nature	NOUN
gujaf-314	236	13	of	of	ADP
gujaf-314	236	14	the	the	DET
gujaf-314	236	15	variable	variable	NOUN
gujaf-314	236	16	,	,	PUNCT
gujaf-314	236	17	indicating	indicate	VERB
gujaf-314	236	18	an	an	DET
gujaf-314	236	19	almost	almost	ADV
gujaf-314	236	20	equal	equal	ADJ
gujaf-314	236	21	distribution	distribution	NOUN
gujaf-314	236	22	of	of	ADP
gujaf-314	236	23	firms	firm	NOUN
gujaf-314	236	24	with	with	ADP
gujaf-314	236	25	male	male	ADJ
gujaf-314	236	26	and	and	CCONJ
gujaf-314	236	27	female	female	ADJ
gujaf-314	236	28	ceos	ceo	NOUN
gujaf-314	236	29	.	.	PUNCT
gujaf-314	237	1	the	the	DET
gujaf-314	237	2	nearly	nearly	ADV
gujaf-314	237	3	neutral	neutral	ADJ
gujaf-314	237	4	skewness	skewness	NOUN
gujaf-314	237	5	(	(	PUNCT
gujaf-314	237	6	0.065	0.065	NUM
gujaf-314	237	7	)	)	PUNCT
gujaf-314	237	8	and	and	CCONJ
gujaf-314	237	9	kurtosis	kurtosis	NOUN
gujaf-314	237	10	(	(	PUNCT
gujaf-314	237	11	1.004	1.004	NUM
gujaf-314	237	12	)	)	PUNCT
gujaf-314	237	13	suggest	suggest	VERB
gujaf-314	237	14	a	a	DET
gujaf-314	237	15	balanced	balanced	ADJ
gujaf-314	237	16	representation	representation	NOUN
gujaf-314	237	17	across	across	ADP
gujaf-314	237	18	the	the	DET
gujaf-314	237	19	sample	sample	NOUN
gujaf-314	237	20	,	,	PUNCT
gujaf-314	237	21	with	with	ADP
gujaf-314	237	22	no	no	DET
gujaf-314	237	23	significant	significant	ADJ
gujaf-314	237	24	concentration	concentration	NOUN
gujaf-314	237	25	of	of	ADP
gujaf-314	237	26	firms	firm	NOUN
gujaf-314	237	27	either	either	CCONJ
gujaf-314	237	28	predominantly	predominantly	ADV
gujaf-314	237	29	led	lead	VERB
gujaf-314	237	30	by	by	ADP
gujaf-314	237	31	female	female	ADJ
gujaf-314	237	32	or	or	CCONJ
gujaf-314	237	33	male	male	ADJ
gujaf-314	237	34	ceos	ceo	NOUN
gujaf-314	237	35	.	.	PUNCT
gujaf-314	238	1	the	the	DET
gujaf-314	238	2	presence	presence	NOUN
gujaf-314	238	3	of	of	ADP
gujaf-314	238	4	female	female	ADJ
gujaf-314	238	5	ceos	ceos	NOUN
gujaf-314	238	6	introduces	introduce	VERB
gujaf-314	238	7	diverse	diverse	ADJ
gujaf-314	238	8	leadership	leadership	NOUN
gujaf-314	238	9	styles	style	NOUN
gujaf-314	238	10	that	that	PRON
gujaf-314	238	11	may	may	AUX
gujaf-314	238	12	positively	positively	ADV
gujaf-314	238	13	influence	influence	VERB
gujaf-314	238	14	corporate	corporate	ADJ
gujaf-314	238	15	governance	governance	NOUN
gujaf-314	238	16	and	and	CCONJ
gujaf-314	238	17	earnings	earning	NOUN
gujaf-314	238	18	quality	quality	NOUN
gujaf-314	238	19	.	.	PUNCT
gujaf-314	239	1	female	female	ADJ
gujaf-314	239	2	director	director	NOUN
gujaf-314	239	3	nationality	nationality	NOUN
gujaf-314	239	4	(	(	PUNCT
gujaf-314	239	5	fdn	fdn	PROPN
gujaf-314	239	6	)	)	PUNCT
gujaf-314	239	7	female	female	ADJ
gujaf-314	239	8	director	director	NOUN
gujaf-314	239	9	nationality	nationality	NOUN
gujaf-314	239	10	(	(	PUNCT
gujaf-314	239	11	fdn	fdn	PROPN
gujaf-314	239	12	)	)	PUNCT
gujaf-314	239	13	captures	capture	VERB
gujaf-314	239	14	the	the	DET
gujaf-314	239	15	proportion	proportion	NOUN
gujaf-314	239	16	of	of	ADP
gujaf-314	239	17	non	non	ADJ
gujaf-314	239	18	-	-	ADJ
gujaf-314	239	19	local	local	ADJ
gujaf-314	239	20	female	female	ADJ
gujaf-314	239	21	directors	director	NOUN
gujaf-314	239	22	on	on	ADP
gujaf-314	239	23	corporate	corporate	ADJ
gujaf-314	239	24	boards	board	NOUN
gujaf-314	239	25	.	.	PUNCT
gujaf-314	240	1	with	with	ADP
gujaf-314	240	2	a	a	DET
gujaf-314	240	3	mean	mean	NOUN
gujaf-314	240	4	of	of	ADP
gujaf-314	240	5	just	just	ADV
gujaf-314	240	6	0.009	0.009	NUM
gujaf-314	240	7	,	,	PUNCT
gujaf-314	240	8	the	the	DET
gujaf-314	240	9	data	data	NOUN
gujaf-314	240	10	highlights	highlight	VERB
gujaf-314	240	11	the	the	DET
gujaf-314	240	12	rarity	rarity	NOUN
gujaf-314	240	13	of	of	ADP
gujaf-314	240	14	foreign	foreign	ADJ
gujaf-314	240	15	female	female	ADJ
gujaf-314	240	16	representation	representation	NOUN
gujaf-314	240	17	,	,	PUNCT
gujaf-314	240	18	with	with	ADP
gujaf-314	240	19	less	less	ADJ
gujaf-314	240	20	than	than	ADP
gujaf-314	240	21	1	1	NUM
gujaf-314	240	22	%	%	NOUN
gujaf-314	240	23	of	of	ADP
gujaf-314	240	24	board	board	NOUN
gujaf-314	240	25	members	member	NOUN
gujaf-314	240	26	being	be	AUX
gujaf-314	240	27	non	non	ADJ
gujaf-314	240	28	-	-	ADJ
gujaf-314	240	29	local	local	ADJ
gujaf-314	240	30	females	female	NOUN
gujaf-314	240	31	on	on	ADP
gujaf-314	240	32	average	average	ADJ
gujaf-314	240	33	.	.	PUNCT
gujaf-314	241	1	the	the	DET
gujaf-314	241	2	standard	standard	ADJ
gujaf-314	241	3	deviation	deviation	NOUN
gujaf-314	241	4	of	of	ADP
gujaf-314	241	5	0.023	0.023	NUM
gujaf-314	241	6	indicates	indicate	VERB
gujaf-314	241	7	variability	variability	NOUN
gujaf-314	241	8	among	among	ADP
gujaf-314	241	9	firms	firm	NOUN
gujaf-314	241	10	,	,	PUNCT
gujaf-314	241	11	with	with	ADP
gujaf-314	241	12	a	a	DET
gujaf-314	241	13	few	few	ADJ
gujaf-314	241	14	companies	company	NOUN
gujaf-314	241	15	exhibiting	exhibit	VERB
gujaf-314	241	16	higher	high	ADJ
gujaf-314	241	17	levels	level	NOUN
gujaf-314	241	18	of	of	ADP
gujaf-314	241	19	international	international	ADJ
gujaf-314	241	20	female	female	ADJ
gujaf-314	241	21	director	director	NOUN
gujaf-314	241	22	presence	presence	NOUN
gujaf-314	241	23	.	.	PUNCT
gujaf-314	242	1	the	the	DET
gujaf-314	242	2	high	high	ADJ
gujaf-314	242	3	positive	positive	ADJ
gujaf-314	242	4	skewness	skewness	NOUN
gujaf-314	242	5	(	(	PUNCT
gujaf-314	242	6	2.531	2.531	NUM
gujaf-314	242	7	)	)	PUNCT
gujaf-314	242	8	suggests	suggest	VERB
gujaf-314	242	9	that	that	SCONJ
gujaf-314	242	10	the	the	DET
gujaf-314	242	11	majority	majority	NOUN
gujaf-314	242	12	of	of	ADP
gujaf-314	242	13	firms	firm	NOUN
gujaf-314	242	14	have	have	VERB
gujaf-314	242	15	little	little	ADJ
gujaf-314	242	16	to	to	ADP
gujaf-314	242	17	no	no	DET
gujaf-314	242	18	foreign	foreign	ADJ
gujaf-314	242	19	female	female	ADJ
gujaf-314	242	20	representation	representation	NOUN
gujaf-314	242	21	,	,	PUNCT
gujaf-314	242	22	while	while	SCONJ
gujaf-314	242	23	a	a	DET
gujaf-314	242	24	small	small	ADJ
gujaf-314	242	25	number	number	NOUN
gujaf-314	242	26	of	of	ADP
gujaf-314	242	27	firms	firm	NOUN
gujaf-314	242	28	skew	skew	VERB
gujaf-314	242	29	the	the	DET
gujaf-314	242	30	data	datum	NOUN
gujaf-314	242	31	by	by	ADP
gujaf-314	242	32	having	have	VERB
gujaf-314	242	33	significantly	significantly	ADV
gujaf-314	242	34	more	more	ADJ
gujaf-314	242	35	.	.	PUNCT
gujaf-314	243	1	this	this	PRON
gujaf-314	243	2	is	be	AUX
gujaf-314	243	3	further	far	ADV
gujaf-314	243	4	emphasized	emphasize	VERB
gujaf-314	243	5	by	by	ADP
gujaf-314	243	6	the	the	DET
gujaf-314	243	7	extremely	extremely	ADV
gujaf-314	243	8	high	high	ADJ
gujaf-314	243	9	kurtosis	kurtosis	NOUN
gujaf-314	243	10	(	(	PUNCT
gujaf-314	243	11	8.864	8.864	NUM
gujaf-314	243	12	)	)	PUNCT
gujaf-314	243	13	,	,	PUNCT
gujaf-314	243	14	pointing	point	VERB
gujaf-314	243	15	to	to	ADP
gujaf-314	243	16	disproportionately	disproportionately	ADV
gujaf-314	243	17	higher	high	ADJ
gujaf-314	243	18	representation	representation	NOUN
gujaf-314	243	19	of	of	ADP
gujaf-314	243	20	foreign	foreign	ADJ
gujaf-314	243	21	female	female	ADJ
gujaf-314	243	22	directors	director	NOUN
gujaf-314	243	23	.	.	PUNCT
gujaf-314	244	1	diversifying	diversify	VERB
gujaf-314	244	2	the	the	DET
gujaf-314	244	3	board	board	NOUN
gujaf-314	244	4	by	by	ADP
gujaf-314	244	5	increasing	increase	VERB
gujaf-314	244	6	the	the	DET
gujaf-314	244	7	representation	representation	NOUN
gujaf-314	244	8	of	of	ADP
gujaf-314	244	9	foreign	foreign	ADJ
gujaf-314	244	10	female	female	ADJ
gujaf-314	244	11	directors	director	NOUN
gujaf-314	244	12	can	can	AUX
gujaf-314	244	13	bring	bring	VERB
gujaf-314	244	14	a	a	DET
gujaf-314	244	15	broader	broad	ADJ
gujaf-314	244	16	range	range	NOUN
gujaf-314	244	17	of	of	ADP
gujaf-314	244	18	perspectives	perspective	NOUN
gujaf-314	244	19	,	,	PUNCT
gujaf-314	244	20	enhancing	enhance	VERB
gujaf-314	244	21	corporate	corporate	ADJ
gujaf-314	244	22	governance	governance	NOUN
gujaf-314	244	23	,	,	PUNCT
gujaf-314	244	24	and	and	CCONJ
gujaf-314	244	25	decisionmaking	decisionmake	VERB
gujaf-314	244	26	,	,	PUNCT
gujaf-314	244	27	and	and	CCONJ
gujaf-314	244	28	potentially	potentially	ADV
gujaf-314	244	29	boosting	boost	VERB
gujaf-314	244	30	financial	financial	ADJ
gujaf-314	244	31	performance	performance	NOUN
gujaf-314	244	32	and	and	CCONJ
gujaf-314	244	33	earnings	earning	NOUN
gujaf-314	244	34	quality	quality	NOUN
gujaf-314	244	35	.	.	PUNCT
gujaf-314	245	1	table	table	NOUN
gujaf-314	245	2	2	2	NUM
gujaf-314	245	3	:	:	PUNCT
gujaf-314	245	4	correlation	correlation	NOUN
gujaf-314	245	5	matrix	matrix	NOUN
gujaf-314	245	6	variables	variable	NOUN
gujaf-314	245	7	(	(	PUNCT
gujaf-314	245	8	1	1	NUM
gujaf-314	245	9	)	)	PUNCT
gujaf-314	245	10	(	(	PUNCT
gujaf-314	245	11	2	2	NUM
gujaf-314	245	12	)	)	PUNCT
gujaf-314	245	13	(	(	PUNCT
gujaf-314	245	14	3	3	X
gujaf-314	245	15	)	)	PUNCT
gujaf-314	245	16	(	(	PUNCT
gujaf-314	245	17	4	4	NUM
gujaf-314	245	18	)	)	PUNCT
gujaf-314	245	19	(	(	PUNCT
gujaf-314	245	20	5	5	NUM
gujaf-314	245	21	)	)	PUNCT
gujaf-314	245	22	(	(	PUNCT
gujaf-314	245	23	1	1	NUM
gujaf-314	245	24	)	)	PUNCT
gujaf-314	245	25	eq	eq	ADP
gujaf-314	245	26	1.000	1.000	NUM
gujaf-314	245	27	(	(	PUNCT
gujaf-314	245	28	2	2	NUM
gujaf-314	245	29	)	)	PUNCT
gujaf-314	245	30	ffe	ffe	NOUN
gujaf-314	245	31	-0.069	-0.069	PUNCT
gujaf-314	245	32	1.000	1.000	NUM
gujaf-314	245	33	(	(	PUNCT
gujaf-314	245	34	3	3	NUM
gujaf-314	245	35	)	)	PUNCT
gujaf-314	245	36	fceo	fceo	VERB
gujaf-314	245	37	0.511	0.511	NUM
gujaf-314	245	38	-0.385	-0.385	NUM
gujaf-314	245	39	1.000	1.000	NUM
gujaf-314	245	40	(	(	PUNCT
gujaf-314	245	41	4	4	NUM
gujaf-314	245	42	)	)	PUNCT
gujaf-314	245	43	fdn	fdn	PROPN
gujaf-314	245	44	-0.016	-0.016	PRON
gujaf-314	245	45	-0.034	-0.034	NUM
gujaf-314	245	46	0.420	0.420	NUM
gujaf-314	245	47	1.000	1.000	NUM
gujaf-314	245	48	(	(	PUNCT
gujaf-314	245	49	5	5	NUM
gujaf-314	245	50	)	)	PUNCT
gujaf-314	245	51	bs	b	NOUN
gujaf-314	245	52	-0.635	-0.635	ADP
gujaf-314	245	53	0.162	0.162	NUM
gujaf-314	245	54	-0.542	-0.542	NUM
gujaf-314	245	55	0.022	0.022	NUM
gujaf-314	245	56	1.000	1.000	NUM
gujaf-314	245	57	source	source	NOUN
gujaf-314	245	58	:	:	PUNCT
gujaf-314	245	59	author	author	NOUN
gujaf-314	245	60	’s	’s	PART
gujaf-314	245	61	computations	computation	NOUN
gujaf-314	245	62	generated	generate	VERB
gujaf-314	245	63	with	with	ADP
gujaf-314	245	64	stata	stata	NOUN
gujaf-314	245	65	software	software	NOUN
gujaf-314	245	66	the	the	DET
gujaf-314	245	67	correlation	correlation	NOUN
gujaf-314	245	68	matrix	matrix	NOUN
gujaf-314	245	69	provides	provide	VERB
gujaf-314	245	70	valuable	valuable	ADJ
gujaf-314	245	71	insights	insight	NOUN
gujaf-314	245	72	into	into	ADP
gujaf-314	245	73	the	the	DET
gujaf-314	245	74	intricate	intricate	ADJ
gujaf-314	245	75	relationships	relationship	NOUN
gujaf-314	245	76	between	between	ADP
gujaf-314	245	77	earnings	earning	NOUN
gujaf-314	245	78	quality	quality	NOUN
gujaf-314	245	79	(	(	PUNCT
gujaf-314	245	80	eq	eq	NOUN
gujaf-314	245	81	)	)	PUNCT
gujaf-314	245	82	and	and	CCONJ
gujaf-314	245	83	board	board	NOUN
gujaf-314	245	84	composition	composition	NOUN
gujaf-314	245	85	variables	variable	NOUN
gujaf-314	245	86	.	.	PUNCT
gujaf-314	246	1	earnings	earning	NOUN
gujaf-314	246	2	quality	quality	NOUN
gujaf-314	246	3	shows	show	VERB
gujaf-314	246	4	a	a	DET
gujaf-314	246	5	weak	weak	ADJ
gujaf-314	246	6	negative	negative	ADJ
gujaf-314	246	7	correlation	correlation	NOUN
gujaf-314	246	8	with	with	ADP
gujaf-314	246	9	female	female	ADJ
gujaf-314	246	10	financial	financial	ADJ
gujaf-314	246	11	expertise	expertise	NOUN
gujaf-314	246	12	(	(	PUNCT
gujaf-314	246	13	ffe	ffe	PROPN
gujaf-314	246	14	)	)	PUNCT
gujaf-314	246	15	(	(	PUNCT
gujaf-314	246	16	-0.069	-0.069	NOUN
gujaf-314	246	17	)	)	PUNCT
gujaf-314	246	18	,	,	PUNCT
gujaf-314	246	19	indicating	indicate	VERB
gujaf-314	246	20	that	that	SCONJ
gujaf-314	246	21	an	an	DET
gujaf-314	246	22	increase	increase	NOUN
gujaf-314	246	23	in	in	ADP
gujaf-314	246	24	the	the	DET
gujaf-314	246	25	proportion	proportion	NOUN
gujaf-314	246	26	of	of	ADP
gujaf-314	246	27	female	female	ADJ
gujaf-314	246	28	board	board	NOUN
gujaf-314	246	29	members	member	NOUN
gujaf-314	246	30	with	with	ADP
gujaf-314	246	31	financial	financial	ADJ
gujaf-314	246	32	expertise	expertise	NOUN
gujaf-314	246	33	does	do	AUX
gujaf-314	246	34	not	not	PART
gujaf-314	246	35	significantly	significantly	ADV
gujaf-314	246	36	enhance	enhance	VERB
gujaf-314	246	37	earnings	earning	NOUN
gujaf-314	246	38	quality	quality	NOUN
gujaf-314	246	39	.	.	PUNCT
gujaf-314	247	1	this	this	PRON
gujaf-314	247	2	could	could	AUX
gujaf-314	247	3	suggest	suggest	VERB
gujaf-314	247	4	that	that	SCONJ
gujaf-314	247	5	female	female	ADJ
gujaf-314	247	6	financial	financial	ADJ
gujaf-314	247	7	experts	expert	NOUN
gujaf-314	247	8	may	may	AUX
gujaf-314	247	9	not	not	PART
gujaf-314	247	10	be	be	AUX
gujaf-314	247	11	fully	fully	ADV
gujaf-314	247	12	utilized	utilize	VERB
gujaf-314	247	13	in	in	ADP
gujaf-314	247	14	driving	drive	VERB
gujaf-314	247	15	better	well	ADJ
gujaf-314	247	16	financial	financial	ADJ
gujaf-314	247	17	reporting	reporting	NOUN
gujaf-314	247	18	or	or	CCONJ
gujaf-314	247	19	governance	governance	NOUN
gujaf-314	247	20	outcomes	outcome	NOUN
gujaf-314	247	21	.	.	PUNCT
gujaf-314	248	1	on	on	ADP
gujaf-314	248	2	the	the	DET
gujaf-314	248	3	other	other	ADJ
gujaf-314	248	4	hand	hand	NOUN
gujaf-314	248	5	,	,	PUNCT
gujaf-314	248	6	there	there	PRON
gujaf-314	248	7	is	be	VERB
gujaf-314	248	8	a	a	DET
gujaf-314	248	9	strong	strong	ADJ
gujaf-314	248	10	positive	positive	ADJ
gujaf-314	248	11	correlation	correlation	NOUN
gujaf-314	248	12	between	between	ADP
gujaf-314	248	13	gusau	gusau	ADJ
gujaf-314	248	14	journal	journal	NOUN
gujaf-314	248	15	of	of	ADP
gujaf-314	248	16	accounting	accounting	NOUN
gujaf-314	248	17	and	and	CCONJ
gujaf-314	248	18	finance	finance	NOUN
gujaf-314	248	19	,	,	PUNCT
gujaf-314	248	20	vol	vol	NOUN
gujaf-314	248	21	.	.	PROPN
gujaf-314	248	22	5	5	NUM
gujaf-314	248	23	,	,	PUNCT
gujaf-314	248	24	issue	issue	NOUN
gujaf-314	248	25	2	2	NUM
gujaf-314	248	26	,	,	PUNCT
gujaf-314	248	27	october	october	PROPN
gujaf-314	248	28	,	,	PUNCT
gujaf-314	248	29	2024	2024	NUM
gujaf-314	248	30	10	10	NUM
gujaf-314	248	31	eq	eq	ADJ
gujaf-314	248	32	and	and	CCONJ
gujaf-314	248	33	female	female	ADJ
gujaf-314	248	34	ceo	ceo	NOUN
gujaf-314	248	35	(	(	PUNCT
gujaf-314	248	36	fceo	fceo	ADJ
gujaf-314	248	37	)	)	PUNCT
gujaf-314	248	38	(	(	PUNCT
gujaf-314	248	39	0.511	0.511	NUM
gujaf-314	248	40	)	)	PUNCT
gujaf-314	248	41	,	,	PUNCT
gujaf-314	248	42	underscoring	underscore	VERB
gujaf-314	248	43	that	that	SCONJ
gujaf-314	248	44	firms	firm	NOUN
gujaf-314	248	45	led	lead	VERB
gujaf-314	248	46	by	by	ADP
gujaf-314	248	47	female	female	ADJ
gujaf-314	248	48	ceos	ceo	NOUN
gujaf-314	248	49	tend	tend	VERB
gujaf-314	248	50	to	to	PART
gujaf-314	248	51	exhibit	exhibit	VERB
gujaf-314	248	52	higher	high	ADJ
gujaf-314	248	53	earnings	earning	NOUN
gujaf-314	248	54	quality	quality	NOUN
gujaf-314	248	55	.	.	PUNCT
gujaf-314	249	1	this	this	PRON
gujaf-314	249	2	means	mean	VERB
gujaf-314	249	3	that	that	SCONJ
gujaf-314	249	4	gender	gender	NOUN
gujaf-314	249	5	diversity	diversity	NOUN
gujaf-314	249	6	in	in	ADP
gujaf-314	249	7	top	top	ADJ
gujaf-314	249	8	leadership	leadership	NOUN
gujaf-314	249	9	can	can	AUX
gujaf-314	249	10	foster	foster	VERB
gujaf-314	249	11	better	well	ADJ
gujaf-314	249	12	corporate	corporate	ADJ
gujaf-314	249	13	transparency	transparency	NOUN
gujaf-314	249	14	and	and	CCONJ
gujaf-314	249	15	governance	governance	NOUN
gujaf-314	249	16	.	.	PUNCT
gujaf-314	250	1	the	the	DET
gujaf-314	250	2	negative	negative	ADJ
gujaf-314	250	3	correlation	correlation	NOUN
gujaf-314	250	4	between	between	ADP
gujaf-314	250	5	eq	eq	NOUN
gujaf-314	250	6	and	and	CCONJ
gujaf-314	250	7	board	board	NOUN
gujaf-314	250	8	size	size	NOUN
gujaf-314	250	9	(	(	PUNCT
gujaf-314	250	10	bs	bs	NOUN
gujaf-314	250	11	)	)	PUNCT
gujaf-314	250	12	(	(	PUNCT
gujaf-314	250	13	-0.635	-0.635	NOUN
gujaf-314	250	14	)	)	PUNCT
gujaf-314	250	15	implies	imply	VERB
gujaf-314	250	16	that	that	SCONJ
gujaf-314	250	17	larger	large	ADJ
gujaf-314	250	18	boards	board	NOUN
gujaf-314	250	19	may	may	AUX
gujaf-314	250	20	struggle	struggle	VERB
gujaf-314	250	21	with	with	ADP
gujaf-314	250	22	governance	governance	NOUN
gujaf-314	250	23	efficiency	efficiency	NOUN
gujaf-314	250	24	,	,	PUNCT
gujaf-314	250	25	potentially	potentially	ADV
gujaf-314	250	26	diluting	dilute	VERB
gujaf-314	250	27	accountability	accountability	NOUN
gujaf-314	250	28	and	and	CCONJ
gujaf-314	250	29	leading	lead	VERB
gujaf-314	250	30	to	to	ADP
gujaf-314	250	31	lower	low	ADJ
gujaf-314	250	32	earnings	earning	NOUN
gujaf-314	250	33	quality	quality	NOUN
gujaf-314	250	34	diagnostics	diagnostic	NOUN
gujaf-314	250	35	tests	test	VERB
gujaf-314	250	36	the	the	DET
gujaf-314	250	37	regression	regression	NOUN
gujaf-314	250	38	model	model	NOUN
gujaf-314	250	39	underwent	undergo	VERB
gujaf-314	250	40	robustness	robustness	NOUN
gujaf-314	250	41	tests	test	NOUN
gujaf-314	250	42	to	to	PART
gujaf-314	250	43	confirm	confirm	VERB
gujaf-314	250	44	the	the	DET
gujaf-314	250	45	reliability	reliability	NOUN
gujaf-314	250	46	and	and	CCONJ
gujaf-314	250	47	accuracy	accuracy	NOUN
gujaf-314	250	48	of	of	ADP
gujaf-314	250	49	its	its	PRON
gujaf-314	250	50	statistical	statistical	ADJ
gujaf-314	250	51	inference	inference	NOUN
gujaf-314	250	52	.	.	PUNCT
gujaf-314	251	1	these	these	DET
gujaf-314	251	2	tests	test	NOUN
gujaf-314	251	3	included	include	VERB
gujaf-314	251	4	assessing	assess	VERB
gujaf-314	251	5	multicollinearity	multicollinearity	NOUN
gujaf-314	251	6	,	,	PUNCT
gujaf-314	251	7	vif	vif	NOUN
gujaf-314	251	8	,	,	PUNCT
gujaf-314	251	9	hausman	hausman	PROPN
gujaf-314	251	10	specification	specification	NOUN
gujaf-314	251	11	,	,	PUNCT
gujaf-314	251	12	autocorrelation	autocorrelation	NOUN
gujaf-314	251	13	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	251	14	,	,	PUNCT
gujaf-314	251	15	and	and	CCONJ
gujaf-314	251	16	residual	residual	ADJ
gujaf-314	251	17	normality	normality	NOUN
gujaf-314	251	18	.	.	PUNCT
gujaf-314	252	1	table	table	NOUN
gujaf-314	252	2	3	3	NUM
gujaf-314	252	3	:	:	PUNCT
gujaf-314	252	4	shapiro	shapiro	PROPN
gujaf-314	252	5	-	-	PUNCT
gujaf-314	252	6	wilk	wilk	NOUN
gujaf-314	252	7	w	w	PROPN
gujaf-314	252	8	test	test	NOUN
gujaf-314	252	9	for	for	ADP
gujaf-314	252	10	residual	residual	ADJ
gujaf-314	252	11	distribution	distribution	NOUN
gujaf-314	252	12	variable	variable	NOUN
gujaf-314	252	13	obs	obs	PROPN
gujaf-314	252	14	w	w	PROPN
gujaf-314	252	15	v	v	PROPN
gujaf-314	252	16	z	z	PROPN
gujaf-314	252	17	prob	prob	PROPN
gujaf-314	252	18	>	>	PROPN
gujaf-314	252	19	z	z	PROPN
gujaf-314	252	20	resid	resid	VERB
gujaf-314	252	21	570	570	NUM
gujaf-314	252	22	0.2646	0.2646	NUM
gujaf-314	252	23	1.565	1.565	NUM
gujaf-314	252	24	1.089	1.089	NUM
gujaf-314	252	25	0.1855	0.1855	NUM
gujaf-314	252	26	source	source	NOUN
gujaf-314	252	27	:	:	PUNCT
gujaf-314	252	28	author	author	NOUN
gujaf-314	252	29	’s	’s	PART
gujaf-314	252	30	computations	computation	NOUN
gujaf-314	252	31	generated	generate	VERB
gujaf-314	252	32	with	with	ADP
gujaf-314	252	33	stata	stata	NOUN
gujaf-314	252	34	software	software	NOUN
gujaf-314	252	35	table	table	NOUN
gujaf-314	253	1	4	4	NUM
gujaf-314	253	2	presents	present	VERB
gujaf-314	253	3	the	the	DET
gujaf-314	253	4	results	result	NOUN
gujaf-314	253	5	of	of	ADP
gujaf-314	253	6	the	the	DET
gujaf-314	253	7	shapiro	shapiro	PROPN
gujaf-314	253	8	-	-	PUNCT
gujaf-314	253	9	wilk	wilk	NOUN
gujaf-314	253	10	normality	normality	NOUN
gujaf-314	253	11	test	test	NOUN
gujaf-314	253	12	,	,	PUNCT
gujaf-314	253	13	which	which	PRON
gujaf-314	253	14	was	be	AUX
gujaf-314	253	15	conducted	conduct	VERB
gujaf-314	253	16	to	to	PART
gujaf-314	253	17	determine	determine	VERB
gujaf-314	253	18	if	if	SCONJ
gujaf-314	253	19	the	the	DET
gujaf-314	253	20	dataset	dataset	NOUN
gujaf-314	253	21	follows	follow	VERB
gujaf-314	253	22	a	a	DET
gujaf-314	253	23	normal	normal	ADJ
gujaf-314	253	24	distribution	distribution	NOUN
gujaf-314	253	25	.	.	PUNCT
gujaf-314	254	1	the	the	DET
gujaf-314	254	2	focus	focus	NOUN
gujaf-314	254	3	of	of	ADP
gujaf-314	254	4	the	the	DET
gujaf-314	254	5	normality	normality	NOUN
gujaf-314	254	6	assessment	assessment	NOUN
gujaf-314	254	7	was	be	AUX
gujaf-314	254	8	on	on	ADP
gujaf-314	254	9	the	the	DET
gujaf-314	254	10	residuals	residual	NOUN
gujaf-314	254	11	,	,	PUNCT
gujaf-314	254	12	rather	rather	ADV
gujaf-314	254	13	than	than	ADP
gujaf-314	254	14	the	the	DET
gujaf-314	254	15	raw	raw	ADJ
gujaf-314	254	16	data	datum	NOUN
gujaf-314	254	17	,	,	PUNCT
gujaf-314	254	18	in	in	ADP
gujaf-314	254	19	accordance	accordance	NOUN
gujaf-314	254	20	with	with	ADP
gujaf-314	254	21	the	the	DET
gujaf-314	254	22	approach	approach	NOUN
gujaf-314	254	23	suggested	suggest	VERB
gujaf-314	254	24	by	by	ADP
gujaf-314	254	25	ghasemi	ghasemi	NOUN
gujaf-314	254	26	and	and	CCONJ
gujaf-314	254	27	zahediasl	zahediasl	NOUN
gujaf-314	254	28	(	(	PUNCT
gujaf-314	254	29	2012	2012	NUM
gujaf-314	254	30	)	)	PUNCT
gujaf-314	254	31	.	.	PUNCT
gujaf-314	255	1	the	the	DET
gujaf-314	255	2	test	test	NOUN
gujaf-314	255	3	yielded	yield	VERB
gujaf-314	255	4	a	a	DET
gujaf-314	255	5	p	p	ADJ
gujaf-314	255	6	-	-	PUNCT
gujaf-314	255	7	value	value	NOUN
gujaf-314	255	8	greater	great	ADJ
gujaf-314	255	9	than	than	ADP
gujaf-314	255	10	0.05	0.05	NUM
gujaf-314	255	11	at	at	ADP
gujaf-314	255	12	the	the	DET
gujaf-314	255	13	5	5	NUM
gujaf-314	255	14	%	%	NOUN
gujaf-314	255	15	significance	significance	NOUN
gujaf-314	255	16	level	level	NOUN
gujaf-314	255	17	,	,	PUNCT
gujaf-314	255	18	indicating	indicate	VERB
gujaf-314	255	19	that	that	SCONJ
gujaf-314	255	20	the	the	DET
gujaf-314	255	21	null	null	ADJ
gujaf-314	255	22	hypothesis	hypothesis	NOUN
gujaf-314	255	23	could	could	AUX
gujaf-314	255	24	not	not	PART
gujaf-314	255	25	be	be	AUX
gujaf-314	255	26	rejected	reject	VERB
gujaf-314	255	27	.	.	PUNCT
gujaf-314	256	1	therefore	therefore	ADV
gujaf-314	256	2	,	,	PUNCT
gujaf-314	256	3	the	the	DET
gujaf-314	256	4	analysis	analysis	NOUN
gujaf-314	256	5	concludes	conclude	VERB
gujaf-314	256	6	that	that	SCONJ
gujaf-314	256	7	the	the	DET
gujaf-314	256	8	residuals	residual	NOUN
gujaf-314	256	9	are	be	AUX
gujaf-314	256	10	normally	normally	ADV
gujaf-314	256	11	distributed	distribute	VERB
gujaf-314	256	12	.	.	PUNCT
gujaf-314	256	13	.	.	PUNCT
gujaf-314	257	1	table	table	NOUN
gujaf-314	257	2	4	4	NUM
gujaf-314	257	3	:	:	PUNCT
gujaf-314	257	4	vif	vif	NOUN
gujaf-314	257	5	test	test	NOUN
gujaf-314	257	6	for	for	ADP
gujaf-314	257	7	multicollinearity	multicollinearity	NOUN
gujaf-314	257	8	vif	vif	NOUN
gujaf-314	257	9	1	1	NUM
gujaf-314	257	10	/	/	SYM
gujaf-314	257	11	vif	vif	NOUN
gujaf-314	257	12	ffe	ffe	NOUN
gujaf-314	257	13	1.488	1.488	NUM
gujaf-314	257	14	.786	.786	NUM
gujaf-314	257	15	bs	bs	PROPN
gujaf-314	257	16	1.219	1.219	NUM
gujaf-314	257	17	.811	.811	NUM
gujaf-314	258	1	fdn	fdn	PROPN
gujaf-314	258	2	1.186	1.186	NUM
gujaf-314	258	3	.868	.868	NUM
gujaf-314	258	4	fceo	fceo	VERB
gujaf-314	258	5	1.077	1.077	NUM
gujaf-314	258	6	896	896	NUM
gujaf-314	258	7	mean	mean	NOUN
gujaf-314	258	8	vif	vif	PROPN
gujaf-314	258	9	1.242	1.242	NUM
gujaf-314	258	10	.	.	PUNCT
gujaf-314	259	1	source	source	NOUN
gujaf-314	259	2	:	:	PUNCT
gujaf-314	259	3	author	author	NOUN
gujaf-314	259	4	’s	’s	PART
gujaf-314	259	5	computations	computation	NOUN
gujaf-314	259	6	generated	generate	VERB
gujaf-314	259	7	with	with	ADP
gujaf-314	259	8	stata	stata	NOUN
gujaf-314	259	9	software	software	NOUN
gujaf-314	259	10	table	table	NOUN
gujaf-314	259	11	5	5	NUM
gujaf-314	259	12	illustrates	illustrate	VERB
gujaf-314	259	13	the	the	DET
gujaf-314	259	14	results	result	NOUN
gujaf-314	259	15	of	of	ADP
gujaf-314	259	16	the	the	DET
gujaf-314	259	17	variance	variance	NOUN
gujaf-314	259	18	inflation	inflation	NOUN
gujaf-314	259	19	factor	factor	NOUN
gujaf-314	259	20	(	(	PUNCT
gujaf-314	259	21	vif	vif	NOUN
gujaf-314	259	22	)	)	PUNCT
gujaf-314	259	23	test	test	NOUN
gujaf-314	259	24	,	,	PUNCT
gujaf-314	259	25	conducted	conduct	VERB
gujaf-314	259	26	to	to	PART
gujaf-314	259	27	evaluate	evaluate	VERB
gujaf-314	259	28	multicollinearity	multicollinearity	NOUN
gujaf-314	259	29	among	among	ADP
gujaf-314	259	30	the	the	DET
gujaf-314	259	31	explanatory	explanatory	ADJ
gujaf-314	259	32	variables	variable	NOUN
gujaf-314	259	33	.	.	PUNCT
gujaf-314	260	1	the	the	DET
gujaf-314	260	2	underlying	underlying	ADJ
gujaf-314	260	3	assumption	assumption	NOUN
gujaf-314	260	4	is	be	AUX
gujaf-314	260	5	that	that	SCONJ
gujaf-314	260	6	there	there	PRON
gujaf-314	260	7	should	should	AUX
gujaf-314	260	8	be	be	AUX
gujaf-314	260	9	no	no	DET
gujaf-314	260	10	correlation	correlation	NOUN
gujaf-314	260	11	among	among	ADP
gujaf-314	260	12	the	the	DET
gujaf-314	260	13	independent	independent	ADJ
gujaf-314	260	14	variables	variable	NOUN
gujaf-314	260	15	.	.	PUNCT
gujaf-314	261	1	a	a	DET
gujaf-314	261	2	vif	vif	NOUN
gujaf-314	261	3	value	value	NOUN
gujaf-314	261	4	surpassing	surpass	VERB
gujaf-314	261	5	4	4	NUM
gujaf-314	261	6	is	be	AUX
gujaf-314	261	7	indicative	indicative	ADJ
gujaf-314	261	8	of	of	ADP
gujaf-314	261	9	multicollinearity	multicollinearity	NOUN
gujaf-314	261	10	in	in	ADP
gujaf-314	261	11	the	the	DET
gujaf-314	261	12	dataset	dataset	NOUN
gujaf-314	261	13	.	.	PUNCT
gujaf-314	262	1	notably	notably	ADV
gujaf-314	262	2	,	,	PUNCT
gujaf-314	262	3	all	all	DET
gujaf-314	262	4	variables	variable	NOUN
gujaf-314	262	5	presented	present	VERB
gujaf-314	262	6	in	in	ADP
gujaf-314	262	7	the	the	DET
gujaf-314	262	8	table	table	NOUN
gujaf-314	262	9	,	,	PUNCT
gujaf-314	262	10	including	include	VERB
gujaf-314	262	11	the	the	DET
gujaf-314	262	12	mean	mean	ADJ
gujaf-314	262	13	vif	vif	NOUN
gujaf-314	262	14	,	,	PUNCT
gujaf-314	262	15	exhibit	exhibit	VERB
gujaf-314	262	16	values	value	NOUN
gujaf-314	262	17	below	below	ADP
gujaf-314	262	18	4	4	NUM
gujaf-314	262	19	,	,	PUNCT
gujaf-314	262	20	signifying	signify	VERB
gujaf-314	262	21	the	the	DET
gujaf-314	262	22	absence	absence	NOUN
gujaf-314	262	23	of	of	ADP
gujaf-314	262	24	multicollinearity	multicollinearity	NOUN
gujaf-314	262	25	in	in	ADP
gujaf-314	262	26	the	the	DET
gujaf-314	262	27	dataset	dataset	NOUN
gujaf-314	262	28	.	.	PUNCT
gujaf-314	263	1	table	table	NOUN
gujaf-314	263	2	5	5	NUM
gujaf-314	263	3	:	:	PUNCT
gujaf-314	263	4	breusch	breusch	PROPN
gujaf-314	263	5	-	-	PUNCT
gujaf-314	263	6	pagan	pagan	ADJ
gujaf-314	263	7	/	/	SYM
gujaf-314	263	8	cook	cook	PROPN
gujaf-314	263	9	-	-	PUNCT
gujaf-314	263	10	weisberg	weisberg	PROPN
gujaf-314	263	11	test	test	NOUN
gujaf-314	263	12	for	for	ADP
gujaf-314	263	13	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	263	14	and	and	CCONJ
gujaf-314	263	15	autocorrelation	autocorrelation	NOUN
gujaf-314	263	16	variables	variable	NOUN
gujaf-314	263	17	hettest	hett	ADJ
gujaf-314	263	18	auto	auto	PROPN
gujaf-314	263	19	chi2(1	chi2(1	NOUN
gujaf-314	263	20	)	)	PUNCT
gujaf-314	263	21	268.68	268.68	NUM
gujaf-314	263	22	287.765	287.765	NUM
gujaf-314	263	23	prob	prob	NOUN
gujaf-314	263	24	>	>	X
gujaf-314	263	25	chi2	chi2	PROPN
gujaf-314	263	26	0.0000	0.0000	NUM
gujaf-314	263	27	0.0000	0.0000	NUM
gujaf-314	263	28	source	source	NOUN
gujaf-314	263	29	:	:	PUNCT
gujaf-314	263	30	author	author	NOUN
gujaf-314	263	31	’s	’s	PART
gujaf-314	263	32	computations	computation	NOUN
gujaf-314	263	33	generated	generate	VERB
gujaf-314	263	34	with	with	ADP
gujaf-314	263	35	stata	stata	NOUN
gujaf-314	263	36	software	software	PROPN
gujaf-314	263	37	gusau	gusau	PROPN
gujaf-314	263	38	journal	journal	NOUN
gujaf-314	263	39	of	of	ADP
gujaf-314	263	40	accounting	accounting	NOUN
gujaf-314	263	41	and	and	CCONJ
gujaf-314	263	42	finance	finance	NOUN
gujaf-314	263	43	,	,	PUNCT
gujaf-314	263	44	vol	vol	NOUN
gujaf-314	263	45	.	.	PROPN
gujaf-314	263	46	5	5	NUM
gujaf-314	263	47	,	,	PUNCT
gujaf-314	263	48	issue	issue	NOUN
gujaf-314	263	49	2	2	NUM
gujaf-314	263	50	,	,	PUNCT
gujaf-314	263	51	october	october	PROPN
gujaf-314	263	52	,	,	PUNCT
gujaf-314	263	53	2024	2024	NUM
gujaf-314	263	54	11	11	NUM
gujaf-314	263	55	the	the	DET
gujaf-314	263	56	breusch	breusch	ADV
gujaf-314	263	57	-	-	PUNCT
gujaf-314	263	58	pagan	pagan	VERB
gujaf-314	263	59	/	/	SYM
gujaf-314	263	60	cook	cook	NOUN
gujaf-314	263	61	-	-	PUNCT
gujaf-314	263	62	weisberg	weisberg	PROPN
gujaf-314	263	63	test	test	NOUN
gujaf-314	263	64	for	for	ADP
gujaf-314	263	65	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	263	66	and	and	CCONJ
gujaf-314	263	67	the	the	DET
gujaf-314	263	68	test	test	NOUN
gujaf-314	263	69	for	for	ADP
gujaf-314	263	70	autocorrelation	autocorrelation	NOUN
gujaf-314	263	71	in	in	ADP
gujaf-314	263	72	the	the	DET
gujaf-314	263	73	regression	regression	NOUN
gujaf-314	263	74	model	model	NOUN
gujaf-314	263	75	both	both	PRON
gujaf-314	263	76	yielded	yield	VERB
gujaf-314	263	77	high	high	ADJ
gujaf-314	263	78	chi	chi	NOUN
gujaf-314	263	79	-	-	PUNCT
gujaf-314	263	80	squared	square	VERB
gujaf-314	263	81	(	(	PUNCT
gujaf-314	263	82	χ²	χ²	NOUN
gujaf-314	263	83	)	)	PUNCT
gujaf-314	263	84	values	value	NOUN
gujaf-314	263	85	268.68	268.68	NUM
gujaf-314	263	86	for	for	ADP
gujaf-314	263	87	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	263	88	and	and	CCONJ
gujaf-314	263	89	287.765	287.765	NUM
gujaf-314	263	90	for	for	ADP
gujaf-314	263	91	autocorrelation	autocorrelation	NOUN
gujaf-314	263	92	indicating	indicate	VERB
gujaf-314	263	93	a	a	DET
gujaf-314	263	94	strong	strong	ADJ
gujaf-314	263	95	statistical	statistical	ADJ
gujaf-314	263	96	signal	signal	NOUN
gujaf-314	263	97	.	.	PUNCT
gujaf-314	264	1	with	with	ADP
gujaf-314	264	2	p	p	NOUN
gujaf-314	264	3	-	-	PUNCT
gujaf-314	264	4	values	value	NOUN
gujaf-314	264	5	of	of	ADP
gujaf-314	264	6	0.0000	0.0000	NUM
gujaf-314	264	7	for	for	ADP
gujaf-314	264	8	both	both	DET
gujaf-314	264	9	tests	test	NOUN
gujaf-314	264	10	,	,	PUNCT
gujaf-314	264	11	these	these	DET
gujaf-314	264	12	results	result	NOUN
gujaf-314	264	13	are	be	AUX
gujaf-314	264	14	statistically	statistically	ADV
gujaf-314	264	15	significant	significant	ADJ
gujaf-314	264	16	at	at	ADP
gujaf-314	264	17	any	any	DET
gujaf-314	264	18	conventional	conventional	ADJ
gujaf-314	264	19	level	level	NOUN
gujaf-314	264	20	,	,	PUNCT
gujaf-314	264	21	suggesting	suggest	VERB
gujaf-314	264	22	that	that	SCONJ
gujaf-314	264	23	the	the	DET
gujaf-314	264	24	observed	observed	ADJ
gujaf-314	264	25	findings	finding	NOUN
gujaf-314	264	26	are	be	AUX
gujaf-314	264	27	highly	highly	ADV
gujaf-314	264	28	unlikely	unlikely	ADJ
gujaf-314	264	29	to	to	PART
gujaf-314	264	30	be	be	AUX
gujaf-314	264	31	due	due	ADJ
gujaf-314	264	32	to	to	ADP
gujaf-314	264	33	chance	chance	NOUN
gujaf-314	264	34	.	.	PUNCT
gujaf-314	265	1	the	the	DET
gujaf-314	265	2	presence	presence	NOUN
gujaf-314	265	3	of	of	ADP
gujaf-314	265	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	265	5	means	mean	VERB
gujaf-314	265	6	that	that	SCONJ
gujaf-314	265	7	the	the	DET
gujaf-314	265	8	variance	variance	NOUN
gujaf-314	265	9	of	of	ADP
gujaf-314	265	10	the	the	DET
gujaf-314	265	11	residuals	residual	NOUN
gujaf-314	265	12	varies	vary	VERB
gujaf-314	265	13	with	with	ADP
gujaf-314	265	14	the	the	DET
gujaf-314	265	15	independent	independent	ADJ
gujaf-314	265	16	variables	variable	NOUN
gujaf-314	265	17	,	,	PUNCT
gujaf-314	265	18	which	which	PRON
gujaf-314	265	19	can	can	AUX
gujaf-314	265	20	lead	lead	VERB
gujaf-314	265	21	to	to	ADP
gujaf-314	265	22	inefficient	inefficient	ADJ
gujaf-314	265	23	estimates	estimate	NOUN
gujaf-314	265	24	and	and	CCONJ
gujaf-314	265	25	affect	affect	VERB
gujaf-314	265	26	hypothesis	hypothesis	NOUN
gujaf-314	265	27	testing	testing	NOUN
gujaf-314	265	28	.	.	PUNCT
gujaf-314	266	1	similarly	similarly	ADV
gujaf-314	266	2	,	,	PUNCT
gujaf-314	266	3	significant	significant	ADJ
gujaf-314	266	4	autocorrelation	autocorrelation	NOUN
gujaf-314	266	5	indicates	indicate	VERB
gujaf-314	266	6	that	that	SCONJ
gujaf-314	266	7	residuals	residual	NOUN
gujaf-314	266	8	are	be	AUX
gujaf-314	266	9	correlated	correlate	VERB
gujaf-314	266	10	over	over	ADP
gujaf-314	266	11	time	time	NOUN
gujaf-314	266	12	or	or	CCONJ
gujaf-314	266	13	space	space	NOUN
gujaf-314	266	14	,	,	PUNCT
gujaf-314	266	15	violating	violate	VERB
gujaf-314	266	16	key	key	ADJ
gujaf-314	266	17	regression	regression	NOUN
gujaf-314	266	18	assumptions	assumption	NOUN
gujaf-314	266	19	and	and	CCONJ
gujaf-314	266	20	potentially	potentially	ADV
gujaf-314	266	21	causing	cause	VERB
gujaf-314	266	22	biased	biased	ADJ
gujaf-314	266	23	and	and	CCONJ
gujaf-314	266	24	inconsistent	inconsistent	ADJ
gujaf-314	266	25	estimates	estimate	NOUN
gujaf-314	266	26	.	.	PUNCT
gujaf-314	267	1	addressing	address	VERB
gujaf-314	267	2	these	these	DET
gujaf-314	267	3	issues	issue	NOUN
gujaf-314	267	4	is	be	AUX
gujaf-314	267	5	crucial	crucial	ADJ
gujaf-314	267	6	to	to	PART
gujaf-314	267	7	ensure	ensure	VERB
gujaf-314	267	8	the	the	DET
gujaf-314	267	9	model	model	NOUN
gujaf-314	267	10	's	's	PART
gujaf-314	267	11	reliability	reliability	NOUN
gujaf-314	267	12	and	and	CCONJ
gujaf-314	267	13	the	the	DET
gujaf-314	267	14	accuracy	accuracy	NOUN
gujaf-314	267	15	of	of	ADP
gujaf-314	267	16	its	its	PRON
gujaf-314	267	17	results	result	NOUN
gujaf-314	267	18	.	.	PUNCT
gujaf-314	268	1	to	to	PART
gujaf-314	268	2	ensure	ensure	VERB
gujaf-314	268	3	accurate	accurate	ADJ
gujaf-314	268	4	interpretation	interpretation	NOUN
gujaf-314	268	5	and	and	CCONJ
gujaf-314	268	6	decision	decision	NOUN
gujaf-314	268	7	-	-	PUNCT
gujaf-314	268	8	making	making	NOUN
gujaf-314	268	9	,	,	PUNCT
gujaf-314	268	10	corrective	corrective	ADJ
gujaf-314	268	11	measures	measure	NOUN
gujaf-314	268	12	such	such	ADJ
gujaf-314	268	13	as	as	ADP
gujaf-314	268	14	robust	robust	ADJ
gujaf-314	268	15	standard	standard	ADJ
gujaf-314	268	16	errors	error	NOUN
gujaf-314	268	17	are	be	AUX
gujaf-314	268	18	necessary	necessary	ADJ
gujaf-314	268	19	to	to	PART
gujaf-314	268	20	address	address	VERB
gujaf-314	268	21	the	the	DET
gujaf-314	268	22	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	268	23	and	and	CCONJ
gujaf-314	268	24	improve	improve	VERB
gujaf-314	268	25	the	the	DET
gujaf-314	268	26	reliability	reliability	NOUN
gujaf-314	268	27	of	of	ADP
gujaf-314	268	28	the	the	DET
gujaf-314	268	29	regression	regression	NOUN
gujaf-314	268	30	results	result	NOUN
gujaf-314	268	31	.	.	PUNCT
gujaf-314	269	1	table	table	NOUN
gujaf-314	269	2	6	6	NUM
gujaf-314	269	3	:	:	PUNCT
gujaf-314	269	4	regression	regression	NOUN
gujaf-314	269	5	results	result	NOUN
gujaf-314	269	6	(	(	PUNCT
gujaf-314	269	7	1	1	NUM
gujaf-314	269	8	)	)	PUNCT
gujaf-314	269	9	(	(	PUNCT
gujaf-314	269	10	2	2	X
gujaf-314	269	11	)	)	PUNCT
gujaf-314	269	12	variables	variable	NOUN
gujaf-314	269	13	eq	eq	ADP
gujaf-314	269	14	variables	variable	NOUN
gujaf-314	269	15	eq	eq	ADP
gujaf-314	270	1	bs_hat	bs_hat	PRON
gujaf-314	270	2	1.799	1.799	NUM
gujaf-314	270	3	*	*	PUNCT
gujaf-314	270	4	*	*	PUNCT
gujaf-314	270	5	*	*	PUNCT
gujaf-314	270	6	ffe	ffe	PROPN
gujaf-314	270	7	-0.0273	-0.0273	NOUN
gujaf-314	271	1	*	*	PUNCT
gujaf-314	272	1	*	*	PUNCT
gujaf-314	272	2	*	*	PUNCT
gujaf-314	272	3	(	(	PUNCT
gujaf-314	272	4	0.340	0.340	NUM
gujaf-314	272	5	)	)	PUNCT
gujaf-314	272	6	(	(	PUNCT
gujaf-314	272	7	0.00772	0.00772	NUM
gujaf-314	272	8	)	)	PUNCT
gujaf-314	272	9	fceo	fceo	ADJ
gujaf-314	272	10	-0.0255	-0.0255	NOUN
gujaf-314	272	11	*	*	PUNCT
gujaf-314	272	12	*	*	PUNCT
gujaf-314	272	13	*	*	PUNCT
gujaf-314	272	14	fdn	fdn	PROPN
gujaf-314	272	15	-0.000389	-0.000389	NOUN
gujaf-314	272	16	*	*	PUNCT
gujaf-314	272	17	*	*	PUNCT
gujaf-314	272	18	*	*	PUNCT
gujaf-314	272	19	(	(	PUNCT
gujaf-314	272	20	0.00470	0.00470	NUM
gujaf-314	272	21	)	)	PUNCT
gujaf-314	272	22	(	(	PUNCT
gujaf-314	272	23	4.67e-05	4.67e-05	NUM
gujaf-314	272	24	)	)	PUNCT
gujaf-314	272	25	fdn	fdn	PROPN
gujaf-314	272	26	-0.00289	-0.00289	PROPN
gujaf-314	272	27	*	*	PUNCT
gujaf-314	272	28	*	*	PUNCT
gujaf-314	272	29	*	*	PUNCT
gujaf-314	272	30	fceo	fceo	ADJ
gujaf-314	272	31	-0.0255	-0.0255	NOUN
gujaf-314	272	32	*	*	PUNCT
gujaf-314	272	33	*	*	PUNCT
gujaf-314	272	34	*	*	PUNCT
gujaf-314	272	35	(	(	PUNCT
gujaf-314	272	36	0.000555	0.000555	NUM
gujaf-314	272	37	)	)	PUNCT
gujaf-314	272	38	(	(	PUNCT
gujaf-314	272	39	0.00692	0.00692	NUM
gujaf-314	272	40	)	)	PUNCT
gujaf-314	272	41	bs	bs	NOUN
gujaf-314	272	42	-0.00297	-0.00297	NOUN
gujaf-314	272	43	bs	bs	PROPN
gujaf-314	272	44	-0.00546	-0.00546	PROPN
gujaf-314	272	45	*	*	VERB
gujaf-314	272	46	*	*	PUNCT
gujaf-314	272	47	(	(	PUNCT
gujaf-314	272	48	0.00201	0.00201	NUM
gujaf-314	272	49	)	)	PUNCT
gujaf-314	272	50	(	(	PUNCT
gujaf-314	272	51	0.00272	0.00272	NUM
gujaf-314	272	52	)	)	PUNCT
gujaf-314	272	53	constant	constant	ADJ
gujaf-314	272	54	-0.00743	-0.00743	NOUN
gujaf-314	272	55	*	*	PUNCT
gujaf-314	272	56	*	*	PUNCT
gujaf-314	272	57	*	*	PUNCT
gujaf-314	272	58	constant	constant	ADJ
gujaf-314	272	59	9.14e-05	9.14e-05	NUM
gujaf-314	272	60	*	*	NOUN
gujaf-314	272	61	*	*	PUNCT
gujaf-314	272	62	*	*	PUNCT
gujaf-314	272	63	(	(	PUNCT
gujaf-314	272	64	0.00138	0.00138	NUM
gujaf-314	272	65	)	)	PUNCT
gujaf-314	272	66	(	(	PUNCT
gujaf-314	272	67	3.52e-05	3.52e-05	NUM
gujaf-314	272	68	)	)	PUNCT
gujaf-314	272	69	observations	observation	NOUN
gujaf-314	272	70	570	570	NUM
gujaf-314	272	71	observations	observation	NOUN
gujaf-314	272	72	570	570	NUM
gujaf-314	272	73	number	number	NOUN
gujaf-314	272	74	of	of	ADP
gujaf-314	272	75	i	i	PROPN
gujaf-314	272	76	d	d	PROPN
gujaf-314	272	77	38	38	NUM
gujaf-314	272	78	r	r	NOUN
gujaf-314	272	79	-	-	PUNCT
gujaf-314	272	80	squared	square	VERB
gujaf-314	272	81	0.137	0.137	NUM
gujaf-314	272	82	source	source	NOUN
gujaf-314	272	83	:	:	PUNCT
gujaf-314	272	84	author	author	NOUN
gujaf-314	272	85	’s	’s	PART
gujaf-314	272	86	computations	computation	NOUN
gujaf-314	272	87	generated	generate	VERB
gujaf-314	272	88	with	with	ADP
gujaf-314	272	89	stata	stata	NOUN
gujaf-314	272	90	software	software	PROPN
gujaf-314	272	91	standard	standard	ADJ
gujaf-314	272	92	errors	error	NOUN
gujaf-314	272	93	in	in	ADP
gujaf-314	272	94	parentheses	parenthesis	NOUN
gujaf-314	272	95	*	*	PUNCT
gujaf-314	272	96	*	*	PUNCT
gujaf-314	272	97	*	*	PUNCT
gujaf-314	272	98	p<0.01	p<0.01	PROPN
gujaf-314	272	99	,	,	PUNCT
gujaf-314	272	100	*	*	PUNCT
gujaf-314	272	101	*	*	PUNCT
gujaf-314	272	102	p<0.05	p<0.05	NOUN
gujaf-314	272	103	,	,	PUNCT
gujaf-314	272	104	*	*	SYM
gujaf-314	272	105	p<0.1	p<0.1	NUM
gujaf-314	272	106	constant	constant	ADJ
gujaf-314	272	107	and	and	CCONJ
gujaf-314	272	108	model	model	NOUN
gujaf-314	272	109	fit	fit	ADJ
gujaf-314	272	110	according	accord	VERB
gujaf-314	272	111	the	the	DET
gujaf-314	272	112	result	result	NOUN
gujaf-314	272	113	in	in	ADP
gujaf-314	272	114	table	table	NOUN
gujaf-314	272	115	6	6	NUM
gujaf-314	272	116	,	,	PUNCT
gujaf-314	272	117	the	the	DET
gujaf-314	272	118	relationship	relationship	NOUN
gujaf-314	272	119	between	between	ADP
gujaf-314	272	120	board	board	NOUN
gujaf-314	272	121	diversity	diversity	NOUN
gujaf-314	272	122	variables	variable	NOUN
gujaf-314	272	123	like	like	VERB
gujaf-314	272	124	,	,	PUNCT
gujaf-314	272	125	female	female	ADJ
gujaf-314	272	126	financial	financial	ADJ
gujaf-314	272	127	expertise	expertise	NOUN
gujaf-314	272	128	(	(	PUNCT
gujaf-314	272	129	ffe	ffe	PROPN
gujaf-314	272	130	)	)	PUNCT
gujaf-314	272	131	,	,	PUNCT
gujaf-314	272	132	female	female	ADJ
gujaf-314	272	133	ceo	ceo	NOUN
gujaf-314	272	134	(	(	PUNCT
gujaf-314	272	135	fceo	fceo	ADJ
gujaf-314	272	136	)	)	PUNCT
gujaf-314	272	137	,	,	PUNCT
gujaf-314	272	138	and	and	CCONJ
gujaf-314	272	139	female	female	ADJ
gujaf-314	272	140	director	director	NOUN
gujaf-314	272	141	nationality	nationality	NOUN
gujaf-314	272	142	(	(	PUNCT
gujaf-314	272	143	fdn	fdn	PROPN
gujaf-314	272	144	)	)	PUNCT
gujaf-314	272	145	and	and	CCONJ
gujaf-314	272	146	earnings	earning	NOUN
gujaf-314	272	147	quality	quality	NOUN
gujaf-314	272	148	offers	offer	VERB
gujaf-314	272	149	critical	critical	ADJ
gujaf-314	272	150	insights	insight	NOUN
gujaf-314	272	151	into	into	ADP
gujaf-314	272	152	how	how	SCONJ
gujaf-314	272	153	internal	internal	ADJ
gujaf-314	272	154	governance	governance	NOUN
gujaf-314	272	155	can	can	AUX
gujaf-314	272	156	control	control	VERB
gujaf-314	272	157	management	management	NOUN
gujaf-314	272	158	's	's	PART
gujaf-314	272	159	ability	ability	NOUN
gujaf-314	272	160	to	to	PART
gujaf-314	272	161	manipulate	manipulate	VERB
gujaf-314	272	162	reported	report	VERB
gujaf-314	272	163	earnings	earning	NOUN
gujaf-314	272	164	.	.	PUNCT
gujaf-314	273	1	the	the	DET
gujaf-314	273	2	use	use	NOUN
gujaf-314	273	3	of	of	ADP
gujaf-314	273	4	the	the	DET
gujaf-314	273	5	accrual	accrual	ADJ
gujaf-314	273	6	’s	’s	PART
gujaf-314	273	7	quality	quality	NOUN
gujaf-314	273	8	model	model	NOUN
gujaf-314	273	9	as	as	ADP
gujaf-314	273	10	a	a	DET
gujaf-314	273	11	proxy	proxy	NOUN
gujaf-314	273	12	for	for	ADP
gujaf-314	273	13	earnings	earning	NOUN
gujaf-314	273	14	quality	quality	NOUN
gujaf-314	273	15	captures	capture	VERB
gujaf-314	273	16	the	the	DET
gujaf-314	273	17	extent	extent	NOUN
gujaf-314	273	18	to	to	PART
gujaf-314	273	19	which	which	PRON
gujaf-314	273	20	accruals	accrual	NOUN
gujaf-314	273	21	non	non	ADJ
gujaf-314	273	22	-	-	ADJ
gujaf-314	273	23	cash	cash	ADJ
gujaf-314	273	24	components	component	NOUN
gujaf-314	273	25	of	of	ADP
gujaf-314	273	26	earnings	earning	NOUN
gujaf-314	273	27	reflect	reflect	VERB
gujaf-314	273	28	actual	actual	ADJ
gujaf-314	273	29	firm	firm	ADJ
gujaf-314	273	30	performance	performance	NOUN
gujaf-314	273	31	rather	rather	ADV
gujaf-314	273	32	than	than	ADP
gujaf-314	273	33	managerial	managerial	ADJ
gujaf-314	273	34	discretion	discretion	NOUN
gujaf-314	273	35	.	.	PUNCT
gujaf-314	274	1	in	in	ADP
gujaf-314	274	2	model	model	NOUN
gujaf-314	274	3	(	(	PUNCT
gujaf-314	274	4	1	1	NUM
gujaf-314	274	5	)	)	PUNCT
gujaf-314	274	6	,	,	PUNCT
gujaf-314	274	7	bs_hat	bs_hat	PROPN
gujaf-314	274	8	(	(	PUNCT
gujaf-314	274	9	corrected	correct	VERB
gujaf-314	274	10	for	for	ADP
gujaf-314	274	11	endogeneity	endogeneity	NOUN
gujaf-314	274	12	)	)	PUNCT
gujaf-314	274	13	positively	positively	ADV
gujaf-314	274	14	and	and	CCONJ
gujaf-314	274	15	significantly	significantly	ADV
gujaf-314	274	16	impacts	impact	VERB
gujaf-314	274	17	earnings	earning	NOUN
gujaf-314	274	18	quality	quality	NOUN
gujaf-314	274	19	,	,	PUNCT
gujaf-314	274	20	meaning	mean	VERB
gujaf-314	274	21	that	that	SCONJ
gujaf-314	274	22	larger	large	ADJ
gujaf-314	274	23	boards	board	NOUN
gujaf-314	274	24	are	be	AUX
gujaf-314	274	25	better	well	ADJ
gujaf-314	274	26	at	at	ADP
gujaf-314	274	27	reducing	reduce	VERB
gujaf-314	274	28	earnings	earning	NOUN
gujaf-314	274	29	misrepresentation	misrepresentation	NOUN
gujaf-314	274	30	.	.	PUNCT
gujaf-314	275	1	a	a	DET
gujaf-314	275	2	larger	large	ADJ
gujaf-314	275	3	board	board	NOUN
gujaf-314	275	4	is	be	AUX
gujaf-314	275	5	likely	likely	ADJ
gujaf-314	275	6	to	to	PART
gujaf-314	275	7	benefit	benefit	VERB
gujaf-314	275	8	from	from	ADP
gujaf-314	275	9	a	a	DET
gujaf-314	275	10	broader	broad	ADJ
gujaf-314	275	11	range	range	NOUN
gujaf-314	275	12	of	of	ADP
gujaf-314	275	13	oversight	oversight	NOUN
gujaf-314	275	14	and	and	CCONJ
gujaf-314	275	15	diversity	diversity	NOUN
gujaf-314	275	16	of	of	ADP
gujaf-314	275	17	thought	thought	NOUN
gujaf-314	275	18	,	,	PUNCT
gujaf-314	275	19	which	which	PRON
gujaf-314	275	20	may	may	AUX
gujaf-314	275	21	limit	limit	VERB
gujaf-314	275	22	possibilities	possibility	NOUN
gujaf-314	275	23	for	for	SCONJ
gujaf-314	275	24	management	management	NOUN
gujaf-314	275	25	to	to	PART
gujaf-314	275	26	engage	engage	VERB
gujaf-314	275	27	in	in	ADP
gujaf-314	275	28	earnings	earning	NOUN
gujaf-314	275	29	manipulation	manipulation	NOUN
gujaf-314	275	30	.	.	PUNCT
gujaf-314	276	1	however	however	ADV
gujaf-314	276	2	,	,	PUNCT
gujaf-314	276	3	model	model	NOUN
gujaf-314	276	4	(	(	PUNCT
gujaf-314	276	5	2	2	NUM
gujaf-314	276	6	)	)	PUNCT
gujaf-314	276	7	shows	show	VERB
gujaf-314	276	8	gusau	gusau	ADJ
gujaf-314	276	9	journal	journal	NOUN
gujaf-314	276	10	of	of	ADP
gujaf-314	276	11	accounting	accounting	NOUN
gujaf-314	276	12	and	and	CCONJ
gujaf-314	276	13	finance	finance	NOUN
gujaf-314	276	14	,	,	PUNCT
gujaf-314	276	15	vol	vol	NOUN
gujaf-314	276	16	.	.	PROPN
gujaf-314	276	17	5	5	NUM
gujaf-314	276	18	,	,	PUNCT
gujaf-314	276	19	issue	issue	NOUN
gujaf-314	276	20	2	2	NUM
gujaf-314	276	21	,	,	PUNCT
gujaf-314	276	22	october	october	PROPN
gujaf-314	276	23	,	,	PUNCT
gujaf-314	276	24	2024	2024	NUM
gujaf-314	276	25	12	12	NUM
gujaf-314	276	26	a	a	DET
gujaf-314	276	27	negative	negative	ADJ
gujaf-314	276	28	relationship	relationship	NOUN
gujaf-314	276	29	(	(	PUNCT
gujaf-314	276	30	-0.00546	-0.00546	ADJ
gujaf-314	276	31	)	)	PUNCT
gujaf-314	276	32	,	,	PUNCT
gujaf-314	276	33	suggesting	suggest	VERB
gujaf-314	276	34	that	that	SCONJ
gujaf-314	276	35	when	when	SCONJ
gujaf-314	276	36	board	board	NOUN
gujaf-314	276	37	size	size	NOUN
gujaf-314	276	38	is	be	AUX
gujaf-314	276	39	not	not	PART
gujaf-314	276	40	managed	manage	VERB
gujaf-314	276	41	effectively	effectively	ADV
gujaf-314	276	42	,	,	PUNCT
gujaf-314	276	43	it	it	PRON
gujaf-314	276	44	may	may	AUX
gujaf-314	276	45	lead	lead	VERB
gujaf-314	276	46	to	to	ADP
gujaf-314	276	47	governance	governance	NOUN
gujaf-314	276	48	challenges	challenge	NOUN
gujaf-314	276	49	,	,	PUNCT
gujaf-314	276	50	such	such	ADJ
gujaf-314	276	51	as	as	ADP
gujaf-314	276	52	reduced	reduced	ADJ
gujaf-314	276	53	cohesion	cohesion	NOUN
gujaf-314	276	54	or	or	CCONJ
gujaf-314	276	55	difficulty	difficulty	NOUN
gujaf-314	276	56	coordinating	coordinate	VERB
gujaf-314	276	57	,	,	PUNCT
gujaf-314	276	58	which	which	PRON
gujaf-314	276	59	allows	allow	VERB
gujaf-314	276	60	earnings	earning	NOUN
gujaf-314	276	61	management	management	NOUN
gujaf-314	276	62	to	to	PART
gujaf-314	276	63	occur	occur	VERB
gujaf-314	276	64	.	.	PUNCT
gujaf-314	277	1	from	from	ADP
gujaf-314	277	2	a	a	DET
gujaf-314	277	3	managerial	managerial	ADJ
gujaf-314	277	4	perspective	perspective	NOUN
gujaf-314	277	5	,	,	PUNCT
gujaf-314	277	6	ensuring	ensure	VERB
gujaf-314	277	7	that	that	SCONJ
gujaf-314	277	8	larger	large	ADJ
gujaf-314	277	9	boards	board	NOUN
gujaf-314	277	10	are	be	AUX
gujaf-314	277	11	equipped	equip	VERB
gujaf-314	277	12	with	with	ADP
gujaf-314	277	13	effective	effective	ADJ
gujaf-314	277	14	governance	governance	NOUN
gujaf-314	277	15	structures	structure	NOUN
gujaf-314	277	16	can	can	AUX
gujaf-314	277	17	reduce	reduce	VERB
gujaf-314	277	18	the	the	DET
gujaf-314	277	19	risk	risk	NOUN
gujaf-314	277	20	of	of	ADP
gujaf-314	277	21	earnings	earning	NOUN
gujaf-314	277	22	manipulation	manipulation	NOUN
gujaf-314	277	23	;	;	PUNCT
gujaf-314	277	24	reducing	reduce	VERB
gujaf-314	277	25	earnings	earning	NOUN
gujaf-314	277	26	management	management	NOUN
gujaf-314	277	27	improves	improve	VERB
gujaf-314	277	28	financial	financial	ADJ
gujaf-314	277	29	transparency	transparency	NOUN
gujaf-314	277	30	,	,	PUNCT
gujaf-314	277	31	which	which	PRON
gujaf-314	277	32	enhances	enhance	VERB
gujaf-314	277	33	investor	investor	NOUN
gujaf-314	277	34	confidence	confidence	NOUN
gujaf-314	277	35	and	and	CCONJ
gujaf-314	277	36	firm	firm	ADJ
gujaf-314	277	37	valuation	valuation	NOUN
gujaf-314	277	38	.	.	PUNCT
gujaf-314	278	1	in	in	ADP
gujaf-314	278	2	model	model	NOUN
gujaf-314	278	3	(	(	PUNCT
gujaf-314	278	4	2	2	NUM
gujaf-314	278	5	)	)	PUNCT
gujaf-314	278	6	,	,	PUNCT
gujaf-314	278	7	ffe	ffe	PROPN
gujaf-314	278	8	has	have	VERB
gujaf-314	278	9	a	a	DET
gujaf-314	278	10	significant	significant	ADJ
gujaf-314	278	11	negative	negative	ADJ
gujaf-314	278	12	effect	effect	NOUN
gujaf-314	278	13	on	on	ADP
gujaf-314	278	14	earnings	earning	NOUN
gujaf-314	278	15	quality	quality	NOUN
gujaf-314	278	16	(	(	PUNCT
gujaf-314	278	17	-0.0273	-0.0273	NOUN
gujaf-314	278	18	*	*	PUNCT
gujaf-314	278	19	*	*	PUNCT
gujaf-314	278	20	*	*	PUNCT
gujaf-314	278	21	)	)	PUNCT
gujaf-314	278	22	,	,	PUNCT
gujaf-314	278	23	indicating	indicate	VERB
gujaf-314	278	24	that	that	SCONJ
gujaf-314	278	25	firms	firm	NOUN
gujaf-314	278	26	with	with	ADP
gujaf-314	278	27	more	more	ADJ
gujaf-314	278	28	female	female	ADJ
gujaf-314	278	29	board	board	NOUN
gujaf-314	278	30	members	member	NOUN
gujaf-314	278	31	who	who	PRON
gujaf-314	278	32	have	have	VERB
gujaf-314	278	33	financial	financial	ADJ
gujaf-314	278	34	expertise	expertise	NOUN
gujaf-314	278	35	tend	tend	VERB
gujaf-314	278	36	to	to	PART
gujaf-314	278	37	experience	experience	VERB
gujaf-314	278	38	higher	high	ADJ
gujaf-314	278	39	levels	level	NOUN
gujaf-314	278	40	of	of	ADP
gujaf-314	278	41	earnings	earning	NOUN
gujaf-314	278	42	quality	quality	NOUN
gujaf-314	278	43	.	.	PUNCT
gujaf-314	279	1	this	this	DET
gujaf-314	279	2	result	result	NOUN
gujaf-314	279	3	could	could	AUX
gujaf-314	279	4	reflect	reflect	VERB
gujaf-314	279	5	influence	influence	NOUN
gujaf-314	279	6	or	or	CCONJ
gujaf-314	279	7	involvement	involvement	NOUN
gujaf-314	279	8	of	of	ADP
gujaf-314	279	9	female	female	ADJ
gujaf-314	279	10	financial	financial	ADJ
gujaf-314	279	11	experts	expert	NOUN
gujaf-314	279	12	in	in	ADP
gujaf-314	279	13	key	key	ADJ
gujaf-314	279	14	decision	decision	NOUN
gujaf-314	279	15	-	-	PUNCT
gujaf-314	279	16	making	make	VERB
gujaf-314	279	17	processes	process	NOUN
gujaf-314	279	18	,	,	PUNCT
gujaf-314	279	19	or	or	CCONJ
gujaf-314	279	20	it	it	PRON
gujaf-314	279	21	may	may	AUX
gujaf-314	279	22	indicate	indicate	VERB
gujaf-314	279	23	that	that	SCONJ
gujaf-314	279	24	their	their	PRON
gujaf-314	279	25	presence	presence	NOUN
gujaf-314	279	26	is	be	AUX
gujaf-314	279	27	being	be	AUX
gujaf-314	279	28	fully	fully	ADV
gujaf-314	279	29	leveraged	leveraged	ADJ
gujaf-314	279	30	to	to	PART
gujaf-314	279	31	prevent	prevent	VERB
gujaf-314	279	32	opportunistic	opportunistic	ADJ
gujaf-314	279	33	financial	financial	ADJ
gujaf-314	279	34	reporting	reporting	NOUN
gujaf-314	279	35	.	.	PUNCT
gujaf-314	280	1	managerial	managerial	ADJ
gujaf-314	280	2	implications	implication	NOUN
gujaf-314	280	3	highlight	highlight	VERB
gujaf-314	280	4	the	the	DET
gujaf-314	280	5	need	need	NOUN
gujaf-314	280	6	for	for	ADP
gujaf-314	280	7	not	not	PART
gujaf-314	280	8	only	only	ADV
gujaf-314	280	9	increasing	increase	VERB
gujaf-314	280	10	the	the	DET
gujaf-314	280	11	number	number	NOUN
gujaf-314	280	12	of	of	ADP
gujaf-314	280	13	qualified	qualified	ADJ
gujaf-314	280	14	female	female	ADJ
gujaf-314	280	15	board	board	NOUN
gujaf-314	280	16	members	member	NOUN
gujaf-314	280	17	but	but	CCONJ
gujaf-314	280	18	also	also	ADV
gujaf-314	280	19	ensuring	ensure	VERB
gujaf-314	280	20	their	their	PRON
gujaf-314	280	21	active	active	ADJ
gujaf-314	280	22	participation	participation	NOUN
gujaf-314	280	23	in	in	ADP
gujaf-314	280	24	financial	financial	ADJ
gujaf-314	280	25	oversight	oversight	NOUN
gujaf-314	280	26	to	to	PART
gujaf-314	280	27	reduce	reduce	VERB
gujaf-314	280	28	earnings	earning	NOUN
gujaf-314	280	29	manipulation	manipulation	NOUN
gujaf-314	280	30	.	.	PUNCT
gujaf-314	281	1	both	both	DET
gujaf-314	281	2	models	model	NOUN
gujaf-314	281	3	show	show	VERB
gujaf-314	281	4	a	a	DET
gujaf-314	281	5	strong	strong	ADJ
gujaf-314	281	6	negative	negative	ADJ
gujaf-314	281	7	relationship	relationship	NOUN
gujaf-314	281	8	between	between	ADP
gujaf-314	281	9	fceo	fceo	ADJ
gujaf-314	281	10	and	and	CCONJ
gujaf-314	281	11	earnings	earning	NOUN
gujaf-314	281	12	quality	quality	NOUN
gujaf-314	281	13	(	(	PUNCT
gujaf-314	281	14	0.0255	0.0255	PUNCT
gujaf-314	281	15	*	*	PUNCT
gujaf-314	281	16	*	*	PUNCT
gujaf-314	281	17	*	*	PUNCT
gujaf-314	281	18	)	)	PUNCT
gujaf-314	281	19	,	,	PUNCT
gujaf-314	281	20	indicating	indicate	VERB
gujaf-314	281	21	that	that	SCONJ
gujaf-314	281	22	firms	firm	NOUN
gujaf-314	281	23	with	with	ADP
gujaf-314	281	24	female	female	ADJ
gujaf-314	281	25	ceos	ceo	NOUN
gujaf-314	281	26	are	be	AUX
gujaf-314	281	27	less	less	ADV
gujaf-314	281	28	likely	likely	ADJ
gujaf-314	281	29	to	to	PART
gujaf-314	281	30	engage	engage	VERB
gujaf-314	281	31	in	in	ADP
gujaf-314	281	32	earnings	earning	NOUN
gujaf-314	281	33	management	management	NOUN
gujaf-314	281	34	.	.	PUNCT
gujaf-314	282	1	while	while	SCONJ
gujaf-314	282	2	female	female	ADJ
gujaf-314	282	3	leadership	leadership	NOUN
gujaf-314	282	4	is	be	AUX
gujaf-314	282	5	generally	generally	ADV
gujaf-314	282	6	associated	associate	VERB
gujaf-314	282	7	with	with	ADP
gujaf-314	282	8	better	well	ADJ
gujaf-314	282	9	governance	governance	NOUN
gujaf-314	282	10	outcomes	outcome	NOUN
gujaf-314	282	11	,	,	PUNCT
gujaf-314	282	12	however	however	ADV
gujaf-314	282	13	,	,	PUNCT
gujaf-314	282	14	female	female	ADJ
gujaf-314	282	15	ceos	ceos	NOUN
gujaf-314	282	16	may	may	AUX
gujaf-314	282	17	face	face	VERB
gujaf-314	282	18	greater	great	ADJ
gujaf-314	282	19	pressure	pressure	NOUN
gujaf-314	282	20	or	or	CCONJ
gujaf-314	282	21	challenges	challenge	NOUN
gujaf-314	282	22	that	that	PRON
gujaf-314	282	23	lead	lead	VERB
gujaf-314	282	24	to	to	ADP
gujaf-314	282	25	earnings	earning	NOUN
gujaf-314	282	26	management	management	NOUN
gujaf-314	282	27	practices	practice	NOUN
gujaf-314	282	28	,	,	PUNCT
gujaf-314	282	29	such	such	ADJ
gujaf-314	282	30	as	as	ADP
gujaf-314	282	31	meeting	meet	VERB
gujaf-314	282	32	short	short	ADJ
gujaf-314	282	33	-	-	PUNCT
gujaf-314	282	34	term	term	NOUN
gujaf-314	282	35	performance	performance	NOUN
gujaf-314	282	36	targets	target	NOUN
gujaf-314	282	37	or	or	CCONJ
gujaf-314	282	38	managing	manage	VERB
gujaf-314	282	39	external	external	ADJ
gujaf-314	282	40	expectations	expectation	NOUN
gujaf-314	282	41	.	.	PUNCT
gujaf-314	283	1	economically	economically	ADV
gujaf-314	283	2	,	,	PUNCT
gujaf-314	283	3	better	well	ADJ
gujaf-314	283	4	support	support	NOUN
gujaf-314	283	5	for	for	ADP
gujaf-314	283	6	female	female	ADJ
gujaf-314	283	7	leaders	leader	NOUN
gujaf-314	283	8	could	could	AUX
gujaf-314	283	9	foster	foster	VERB
gujaf-314	283	10	a	a	DET
gujaf-314	283	11	governance	governance	NOUN
gujaf-314	283	12	environment	environment	NOUN
gujaf-314	283	13	that	that	PRON
gujaf-314	283	14	discourages	discourage	VERB
gujaf-314	283	15	earnings	earning	NOUN
gujaf-314	283	16	management	management	NOUN
gujaf-314	283	17	,	,	PUNCT
gujaf-314	283	18	improving	improve	VERB
gujaf-314	283	19	long	long	ADJ
gujaf-314	283	20	-	-	PUNCT
gujaf-314	283	21	term	term	NOUN
gujaf-314	283	22	corporate	corporate	ADJ
gujaf-314	283	23	performance	performance	NOUN
gujaf-314	283	24	.	.	PUNCT
gujaf-314	284	1	the	the	DET
gujaf-314	284	2	results	result	NOUN
gujaf-314	284	3	for	for	ADP
gujaf-314	284	4	fdn	fdn	PROPN
gujaf-314	284	5	are	be	AUX
gujaf-314	284	6	mixed	mixed	ADJ
gujaf-314	284	7	:	:	PUNCT
gujaf-314	284	8	in	in	ADP
gujaf-314	284	9	model	model	NOUN
gujaf-314	284	10	(	(	PUNCT
gujaf-314	284	11	1	1	NUM
gujaf-314	284	12	)	)	PUNCT
gujaf-314	284	13	,	,	PUNCT
gujaf-314	284	14	fdn	fdn	PROPN
gujaf-314	284	15	has	have	VERB
gujaf-314	284	16	a	a	DET
gujaf-314	284	17	significant	significant	ADJ
gujaf-314	284	18	negative	negative	ADJ
gujaf-314	284	19	effect	effect	NOUN
gujaf-314	284	20	on	on	ADP
gujaf-314	284	21	earnings	earning	NOUN
gujaf-314	284	22	quality	quality	NOUN
gujaf-314	284	23	(	(	PUNCT
gujaf-314	284	24	-0.00289	-0.00289	X
gujaf-314	284	25	*	*	PUNCT
gujaf-314	284	26	*	*	PUNCT
gujaf-314	284	27	*	*	PUNCT
gujaf-314	284	28	)	)	PUNCT
gujaf-314	284	29	,	,	PUNCT
gujaf-314	284	30	implying	imply	VERB
gujaf-314	284	31	that	that	SCONJ
gujaf-314	284	32	firms	firm	NOUN
gujaf-314	284	33	with	with	ADP
gujaf-314	284	34	more	more	ADJ
gujaf-314	284	35	foreign	foreign	ADJ
gujaf-314	284	36	female	female	ADJ
gujaf-314	284	37	directors	director	NOUN
gujaf-314	284	38	are	be	AUX
gujaf-314	284	39	more	more	ADV
gujaf-314	284	40	prone	prone	ADJ
gujaf-314	284	41	to	to	ADP
gujaf-314	284	42	earnings	earning	NOUN
gujaf-314	284	43	management	management	NOUN
gujaf-314	284	44	.	.	PUNCT
gujaf-314	285	1	however	however	ADV
gujaf-314	285	2	,	,	PUNCT
gujaf-314	285	3	in	in	ADP
gujaf-314	285	4	model	model	NOUN
gujaf-314	285	5	(	(	PUNCT
gujaf-314	285	6	2	2	NUM
gujaf-314	285	7	)	)	PUNCT
gujaf-314	285	8	,	,	PUNCT
gujaf-314	285	9	fdn	fdn	PROPN
gujaf-314	285	10	is	be	AUX
gujaf-314	285	11	positively	positively	ADV
gujaf-314	285	12	related	relate	VERB
gujaf-314	285	13	to	to	ADP
gujaf-314	285	14	earnings	earning	NOUN
gujaf-314	285	15	quality	quality	NOUN
gujaf-314	285	16	(	(	PUNCT
gujaf-314	285	17	0.000389	0.000389	NOUN
gujaf-314	285	18	*	*	NOUN
gujaf-314	285	19	*	*	PUNCT
gujaf-314	285	20	*	*	PUNCT
gujaf-314	285	21	)	)	PUNCT
gujaf-314	285	22	,	,	PUNCT
gujaf-314	285	23	suggesting	suggest	VERB
gujaf-314	285	24	that	that	SCONJ
gujaf-314	285	25	when	when	SCONJ
gujaf-314	285	26	other	other	ADJ
gujaf-314	285	27	governance	governance	NOUN
gujaf-314	285	28	factors	factor	NOUN
gujaf-314	285	29	are	be	AUX
gujaf-314	285	30	accounted	account	VERB
gujaf-314	285	31	for	for	ADP
gujaf-314	285	32	,	,	PUNCT
gujaf-314	285	33	foreign	foreign	ADJ
gujaf-314	285	34	female	female	ADJ
gujaf-314	285	35	directors	director	NOUN
gujaf-314	285	36	can	can	AUX
gujaf-314	285	37	contribute	contribute	VERB
gujaf-314	285	38	positively	positively	ADV
gujaf-314	285	39	to	to	ADP
gujaf-314	285	40	reducing	reduce	VERB
gujaf-314	285	41	earnings	earning	NOUN
gujaf-314	285	42	management	management	NOUN
gujaf-314	285	43	.	.	PUNCT
gujaf-314	286	1	this	this	PRON
gujaf-314	286	2	could	could	AUX
gujaf-314	286	3	be	be	AUX
gujaf-314	286	4	due	due	ADJ
gujaf-314	286	5	to	to	ADP
gujaf-314	286	6	a	a	DET
gujaf-314	286	7	more	more	ADV
gujaf-314	286	8	global	global	ADJ
gujaf-314	286	9	perspective	perspective	NOUN
gujaf-314	286	10	on	on	ADP
gujaf-314	286	11	governance	governance	NOUN
gujaf-314	286	12	standards	standard	NOUN
gujaf-314	286	13	and	and	CCONJ
gujaf-314	286	14	practices	practice	NOUN
gujaf-314	286	15	that	that	PRON
gujaf-314	286	16	foreign	foreign	ADJ
gujaf-314	286	17	directors	director	NOUN
gujaf-314	286	18	bring	bring	VERB
gujaf-314	286	19	.	.	PUNCT
gujaf-314	287	1	managerial	managerial	ADJ
gujaf-314	287	2	strategies	strategy	NOUN
gujaf-314	287	3	should	should	AUX
gujaf-314	287	4	focus	focus	VERB
gujaf-314	287	5	on	on	ADP
gujaf-314	287	6	fostering	foster	VERB
gujaf-314	287	7	collaboration	collaboration	NOUN
gujaf-314	287	8	among	among	ADP
gujaf-314	287	9	diverse	diverse	ADJ
gujaf-314	287	10	board	board	NOUN
gujaf-314	287	11	members	member	NOUN
gujaf-314	287	12	to	to	PART
gujaf-314	287	13	enhance	enhance	VERB
gujaf-314	287	14	governance	governance	NOUN
gujaf-314	287	15	quality	quality	NOUN
gujaf-314	287	16	.	.	PUNCT
gujaf-314	288	1	economically	economically	ADV
gujaf-314	288	2	,	,	PUNCT
gujaf-314	288	3	greater	great	ADJ
gujaf-314	288	4	integration	integration	NOUN
gujaf-314	288	5	of	of	ADP
gujaf-314	288	6	diverse	diverse	ADJ
gujaf-314	288	7	board	board	NOUN
gujaf-314	288	8	members	member	NOUN
gujaf-314	288	9	can	can	AUX
gujaf-314	288	10	lead	lead	VERB
gujaf-314	288	11	to	to	ADP
gujaf-314	288	12	better	well	ADJ
gujaf-314	288	13	oversight	oversight	NOUN
gujaf-314	288	14	and	and	CCONJ
gujaf-314	288	15	reduced	reduce	VERB
gujaf-314	288	16	earnings	earning	NOUN
gujaf-314	288	17	management	management	NOUN
gujaf-314	288	18	.	.	PUNCT
gujaf-314	289	1	addressing	address	VERB
gujaf-314	289	2	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	289	3	and	and	CCONJ
gujaf-314	289	4	serial	serial	ADJ
gujaf-314	289	5	correlation	correlation	NOUN
gujaf-314	289	6	fgls	fgls	NOUN
gujaf-314	289	7	is	be	AUX
gujaf-314	289	8	ideal	ideal	ADJ
gujaf-314	289	9	for	for	ADP
gujaf-314	289	10	addressing	address	VERB
gujaf-314	289	11	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	289	12	and	and	CCONJ
gujaf-314	289	13	serial	serial	ADJ
gujaf-314	289	14	correlation	correlation	NOUN
gujaf-314	289	15	,	,	PUNCT
gujaf-314	289	16	improving	improve	VERB
gujaf-314	289	17	efficiency	efficiency	NOUN
gujaf-314	289	18	by	by	ADP
gujaf-314	289	19	reweighting	reweighte	VERB
gujaf-314	289	20	observations	observation	NOUN
gujaf-314	289	21	to	to	PART
gujaf-314	289	22	correct	correct	VERB
gujaf-314	289	23	for	for	ADP
gujaf-314	289	24	non	non	ADJ
gujaf-314	289	25	-	-	ADJ
gujaf-314	289	26	constant	constant	ADJ
gujaf-314	289	27	variance	variance	NOUN
gujaf-314	289	28	in	in	ADP
gujaf-314	289	29	error	error	NOUN
gujaf-314	289	30	terms	term	NOUN
gujaf-314	289	31	(	(	PUNCT
gujaf-314	289	32	woodridge	woodridge	PROPN
gujaf-314	289	33	,	,	PUNCT
gujaf-314	289	34	2011	2011	NUM
gujaf-314	289	35	)	)	PUNCT
gujaf-314	289	36	.	.	PUNCT
gujaf-314	290	1	this	this	DET
gujaf-314	290	2	method	method	NOUN
gujaf-314	290	3	enhances	enhance	VERB
gujaf-314	290	4	the	the	DET
gujaf-314	290	5	accuracy	accuracy	NOUN
gujaf-314	290	6	of	of	ADP
gujaf-314	290	7	standard	standard	ADJ
gujaf-314	290	8	errors	error	NOUN
gujaf-314	290	9	,	,	PUNCT
gujaf-314	290	10	confidence	confidence	NOUN
gujaf-314	290	11	intervals	interval	NOUN
gujaf-314	290	12	,	,	PUNCT
gujaf-314	290	13	and	and	CCONJ
gujaf-314	290	14	hypothesis	hypothesis	NOUN
gujaf-314	290	15	tests	test	NOUN
gujaf-314	290	16	when	when	SCONJ
gujaf-314	290	17	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	290	18	is	be	AUX
gujaf-314	290	19	detected	detect	VERB
gujaf-314	290	20	,	,	PUNCT
gujaf-314	290	21	based	base	VERB
gujaf-314	290	22	on	on	ADP
gujaf-314	290	23	the	the	DET
gujaf-314	290	24	breusch	breusch	ADV
gujaf-314	290	25	-	-	PUNCT
gujaf-314	290	26	pagan	pagan	ADJ
gujaf-314	290	27	test	test	NOUN
gujaf-314	290	28	.	.	PUNCT
gujaf-314	291	1	in	in	ADP
gujaf-314	291	2	contrast	contrast	NOUN
gujaf-314	291	3	,	,	PUNCT
gujaf-314	291	4	2sls	2sls	NOUN
gujaf-314	291	5	is	be	AUX
gujaf-314	291	6	designed	design	VERB
gujaf-314	291	7	to	to	PART
gujaf-314	291	8	handle	handle	VERB
gujaf-314	291	9	endogeneity	endogeneity	NOUN
gujaf-314	291	10	,	,	PUNCT
gujaf-314	291	11	where	where	SCONJ
gujaf-314	291	12	independent	independent	ADJ
gujaf-314	291	13	variables	variable	NOUN
gujaf-314	291	14	are	be	AUX
gujaf-314	291	15	correlated	correlate	VERB
gujaf-314	291	16	with	with	ADP
gujaf-314	291	17	the	the	DET
gujaf-314	291	18	error	error	NOUN
gujaf-314	291	19	term	term	NOUN
gujaf-314	291	20	fgls	fgls	NOUN
gujaf-314	291	21	is	be	AUX
gujaf-314	291	22	more	more	ADV
gujaf-314	291	23	appropriate	appropriate	ADJ
gujaf-314	291	24	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	291	25	,	,	PUNCT
gujaf-314	291	26	as	as	SCONJ
gujaf-314	291	27	2sls	2sls	NOUN
gujaf-314	291	28	focuses	focus	VERB
gujaf-314	291	29	on	on	ADP
gujaf-314	291	30	addressing	address	VERB
gujaf-314	291	31	endogeneity	endogeneity	NOUN
gujaf-314	291	32	and	and	CCONJ
gujaf-314	291	33	requires	require	VERB
gujaf-314	291	34	strong	strong	ADJ
gujaf-314	291	35	instruments	instrument	NOUN
gujaf-314	291	36	,	,	PUNCT
gujaf-314	291	37	which	which	PRON
gujaf-314	291	38	can	can	AUX
gujaf-314	291	39	be	be	AUX
gujaf-314	291	40	challenging	challenge	VERB
gujaf-314	291	41	to	to	PART
gujaf-314	291	42	find	find	VERB
gujaf-314	291	43	.	.	PUNCT
gujaf-314	292	1	table	table	NOUN
gujaf-314	292	2	7	7	NUM
gujaf-314	292	3	:	:	PUNCT
gujaf-314	292	4	cross	cross	ADJ
gujaf-314	292	5	-	-	ADJ
gujaf-314	292	6	sectional	sectional	ADJ
gujaf-314	292	7	time	time	NOUN
gujaf-314	292	8	-	-	PUNCT
gujaf-314	292	9	series	series	NOUN
gujaf-314	292	10	fgls	fgls	NOUN
gujaf-314	292	11	regression	regression	PROPN
gujaf-314	292	12	eq	eq	ADP
gujaf-314	292	13	coef	coef	PROPN
gujaf-314	292	14	.	.	PUNCT
gujaf-314	293	1	st.err	st.err	PROPN
gujaf-314	293	2	.	.	PUNCT
gujaf-314	293	3	tvalue	tvalue	NOUN
gujaf-314	293	4	pvalue	pvalue	NOUN
gujaf-314	293	5	[	[	X
gujaf-314	293	6	95	95	NUM
gujaf-314	293	7	%	%	NOUN
gujaf-314	293	8	conf	conf	NOUN
gujaf-314	293	9	interval	interval	NOUN
gujaf-314	293	10	]	]	PUNCT
gujaf-314	293	11	sig	sig	PROPN
gujaf-314	293	12	gusau	gusau	PROPN
gujaf-314	293	13	journal	journal	PROPN
gujaf-314	293	14	of	of	ADP
gujaf-314	293	15	accounting	accounting	NOUN
gujaf-314	293	16	and	and	CCONJ
gujaf-314	293	17	finance	finance	NOUN
gujaf-314	293	18	,	,	PUNCT
gujaf-314	293	19	vol	vol	NOUN
gujaf-314	293	20	.	.	PROPN
gujaf-314	293	21	5	5	NUM
gujaf-314	293	22	,	,	PUNCT
gujaf-314	293	23	issue	issue	NOUN
gujaf-314	293	24	2	2	NUM
gujaf-314	293	25	,	,	PUNCT
gujaf-314	293	26	october	october	PROPN
gujaf-314	293	27	,	,	PUNCT
gujaf-314	293	28	2024	2024	NUM
gujaf-314	293	29	13	13	NUM
gujaf-314	293	30	ffe	ffe	PROPN
gujaf-314	293	31	-.027	-.027	PROPN
gujaf-314	293	32	.008	.008	NUM
gujaf-314	293	33	-3.53	-3.53	PROPN
gujaf-314	293	34	.000	.000	NUM
gujaf-314	294	1	-.042	-.042	PUNCT
gujaf-314	294	2	-.012	-.012	NOUN
gujaf-314	294	3	*	*	PUNCT
gujaf-314	295	1	*	*	PUNCT
gujaf-314	295	2	*	*	PUNCT
gujaf-314	295	3	fdn	fdn	PROPN
gujaf-314	295	4	-.0003	-.0003	NUM
gujaf-314	295	5	.000	.000	NUM
gujaf-314	295	6	-8.33	-8.33	NUM
gujaf-314	295	7	.000	.000	NUM
gujaf-314	295	8	.000	.000	NUM
gujaf-314	295	9	.000	.000	NUM
gujaf-314	296	1	*	*	PUNCT
gujaf-314	296	2	*	*	PUNCT
gujaf-314	296	3	*	*	X
gujaf-314	296	4	fceo	fceo	PROPN
gujaf-314	296	5	-.026	-.026	PROPN
gujaf-314	296	6	.007	.007	NUM
gujaf-314	297	1	-3.69	-3.69	NOUN
gujaf-314	297	2	.000	.000	NUM
gujaf-314	297	3	-.039	-.039	NOUN
gujaf-314	297	4	-.012	-.012	NOUN
gujaf-314	297	5	*	*	PROPN
gujaf-314	298	1	*	*	PUNCT
gujaf-314	298	2	*	*	NOUN
gujaf-314	298	3	bs	bs	X
gujaf-314	298	4	-.005	-.005	PROPN
gujaf-314	298	5	.003	.003	NUM
gujaf-314	298	6	-2.01	-2.01	NUM
gujaf-314	298	7	.045	.045	NUM
gujaf-314	298	8	-.011	-.011	NOUN
gujaf-314	298	9	.000	.000	NUM
gujaf-314	299	1	*	*	PUNCT
gujaf-314	299	2	*	*	PUNCT
gujaf-314	299	3	constant	constant	ADJ
gujaf-314	299	4	-.00009	-.00009	ADJ
gujaf-314	299	5	.000	.000	NUM
gujaf-314	299	6	2.59	2.59	NUM
gujaf-314	299	7	.009	.009	NUM
gujaf-314	299	8	.000	.000	NUM
gujaf-314	299	9	.000	.000	NUM
gujaf-314	300	1	*	*	PUNCT
gujaf-314	300	2	*	*	PUNCT
gujaf-314	300	3	*	*	PUNCT
gujaf-314	300	4	mean	mean	VERB
gujaf-314	300	5	dependent	dependent	ADJ
gujaf-314	300	6	var	var	NOUN
gujaf-314	300	7	-0.000	-0.000	INTJ
gujaf-314	300	8	sd	sd	ADP
gujaf-314	300	9	dependent	dependent	ADJ
gujaf-314	300	10	var	var	NOUN
gujaf-314	300	11	0.000	0.000	NUM
gujaf-314	300	12	number	number	NOUN
gujaf-314	300	13	of	of	ADP
gujaf-314	300	14	obs	obs	PROPN
gujaf-314	300	15	570	570	NUM
gujaf-314	300	16	chi	chi	ADJ
gujaf-314	300	17	-	-	PUNCT
gujaf-314	300	18	square	square	NOUN
gujaf-314	300	19	90.673	90.673	NUM
gujaf-314	300	20	prob	prob	NOUN
gujaf-314	300	21	>	>	X
gujaf-314	300	22	chi2	chi2	PROPN
gujaf-314	300	23	1.000	1.000	NUM
gujaf-314	300	24	akaike	akaike	ADJ
gujaf-314	300	25	crit	crit	NOUN
gujaf-314	300	26	.	.	PUNCT
gujaf-314	301	1	(	(	PUNCT
gujaf-314	301	2	aic	aic	PROPN
gujaf-314	301	3	)	)	PUNCT
gujaf-314	301	4	-7652.641	-7652.641	PUNCT
gujaf-314	302	1	*	*	PUNCT
gujaf-314	302	2	*	*	PUNCT
gujaf-314	302	3	*	*	PUNCT
gujaf-314	302	4	p<.01	p<.01	VERB
gujaf-314	302	5	,	,	PUNCT
gujaf-314	302	6	*	*	PUNCT
gujaf-314	302	7	*	*	NOUN
gujaf-314	302	8	p<.05	p<.05	NOUN
gujaf-314	302	9	,	,	PUNCT
gujaf-314	302	10	*	*	PUNCT
gujaf-314	302	11	p<.1	p<.1	VERB
gujaf-314	302	12	the	the	DET
gujaf-314	302	13	results	result	NOUN
gujaf-314	302	14	show	show	VERB
gujaf-314	302	15	that	that	SCONJ
gujaf-314	302	16	ffe	ffe	PROPN
gujaf-314	302	17	has	have	VERB
gujaf-314	302	18	a	a	DET
gujaf-314	302	19	coefficient	coefficient	NOUN
gujaf-314	302	20	of	of	ADP
gujaf-314	302	21	-0.027	-0.027	NUM
gujaf-314	302	22	with	with	ADP
gujaf-314	302	23	a	a	DET
gujaf-314	302	24	p	p	NOUN
gujaf-314	302	25	-	-	PUNCT
gujaf-314	302	26	value	value	NOUN
gujaf-314	302	27	of	of	ADP
gujaf-314	302	28	0.000	0.000	NUM
gujaf-314	302	29	,	,	PUNCT
gujaf-314	302	30	which	which	PRON
gujaf-314	302	31	indicates	indicate	VERB
gujaf-314	302	32	a	a	DET
gujaf-314	302	33	statistically	statistically	ADV
gujaf-314	302	34	significant	significant	ADJ
gujaf-314	302	35	negative	negative	ADJ
gujaf-314	302	36	relationship	relationship	NOUN
gujaf-314	302	37	with	with	ADP
gujaf-314	302	38	earnings	earning	NOUN
gujaf-314	302	39	quality	quality	NOUN
gujaf-314	302	40	.	.	PUNCT
gujaf-314	303	1	this	this	PRON
gujaf-314	303	2	suggests	suggest	VERB
gujaf-314	303	3	that	that	SCONJ
gujaf-314	303	4	an	an	DET
gujaf-314	303	5	increase	increase	NOUN
gujaf-314	303	6	in	in	ADP
gujaf-314	303	7	female	female	ADJ
gujaf-314	303	8	financial	financial	ADJ
gujaf-314	303	9	expertise	expertise	NOUN
gujaf-314	303	10	on	on	ADP
gujaf-314	303	11	the	the	DET
gujaf-314	303	12	board	board	NOUN
gujaf-314	303	13	is	be	AUX
gujaf-314	303	14	associated	associate	VERB
gujaf-314	303	15	with	with	ADP
gujaf-314	303	16	a	a	DET
gujaf-314	303	17	decrease	decrease	NOUN
gujaf-314	303	18	managerial	managerial	ADJ
gujaf-314	303	19	discretion	discretion	NOUN
gujaf-314	303	20	in	in	ADP
gujaf-314	303	21	earnings	earning	NOUN
gujaf-314	303	22	quality	quality	NOUN
gujaf-314	303	23	.	.	PUNCT
gujaf-314	304	1	since	since	SCONJ
gujaf-314	304	2	we	we	PRON
gujaf-314	304	3	reject	reject	VERB
gujaf-314	304	4	the	the	DET
gujaf-314	304	5	null	null	ADJ
gujaf-314	304	6	hypothesis	hypothesis	NOUN
gujaf-314	304	7	at	at	ADP
gujaf-314	304	8	a	a	DET
gujaf-314	304	9	significance	significance	NOUN
gujaf-314	304	10	level	level	NOUN
gujaf-314	304	11	of	of	ADP
gujaf-314	304	12	0.01	0.01	NUM
gujaf-314	304	13	,	,	PUNCT
gujaf-314	304	14	we	we	PRON
gujaf-314	304	15	can	can	AUX
gujaf-314	304	16	conclude	conclude	VERB
gujaf-314	304	17	that	that	PRON
gujaf-314	304	18	female	female	ADJ
gujaf-314	304	19	financial	financial	ADJ
gujaf-314	304	20	expertise	expertise	NOUN
gujaf-314	304	21	may	may	AUX
gujaf-314	304	22	have	have	VERB
gujaf-314	304	23	an	an	DET
gujaf-314	304	24	adverse	adverse	ADJ
gujaf-314	304	25	effect	effect	NOUN
gujaf-314	304	26	on	on	ADP
gujaf-314	304	27	the	the	DET
gujaf-314	304	28	decision	decision	NOUN
gujaf-314	304	29	usefulness	usefulness	NOUN
gujaf-314	304	30	of	of	ADP
gujaf-314	304	31	financial	financial	ADJ
gujaf-314	304	32	reporting	reporting	NOUN
gujaf-314	304	33	.	.	PUNCT
gujaf-314	305	1	the	the	DET
gujaf-314	305	2	fdn	fdn	PROPN
gujaf-314	305	3	coefficient	coefficient	NOUN
gujaf-314	305	4	is	be	AUX
gujaf-314	305	5	-0.0003	-0.0003	ADJ
gujaf-314	305	6	,	,	PUNCT
gujaf-314	305	7	accompanied	accompany	VERB
gujaf-314	305	8	by	by	ADP
gujaf-314	305	9	a	a	DET
gujaf-314	305	10	highly	highly	ADV
gujaf-314	305	11	significant	significant	ADJ
gujaf-314	305	12	p	p	NOUN
gujaf-314	305	13	-	-	PUNCT
gujaf-314	305	14	value	value	NOUN
gujaf-314	305	15	of	of	ADP
gujaf-314	305	16	0.000	0.000	NUM
gujaf-314	305	17	.	.	PUNCT
gujaf-314	306	1	this	this	PRON
gujaf-314	306	2	implies	imply	VERB
gujaf-314	306	3	a	a	DET
gujaf-314	306	4	strong	strong	ADJ
gujaf-314	306	5	rejection	rejection	NOUN
gujaf-314	306	6	of	of	ADP
gujaf-314	306	7	the	the	DET
gujaf-314	306	8	null	null	ADJ
gujaf-314	306	9	hypothesis	hypothesis	NOUN
gujaf-314	306	10	at	at	ADP
gujaf-314	306	11	the	the	DET
gujaf-314	306	12	0.01	0.01	NUM
gujaf-314	306	13	level	level	NOUN
gujaf-314	306	14	,	,	PUNCT
gujaf-314	306	15	indicating	indicate	VERB
gujaf-314	306	16	that	that	SCONJ
gujaf-314	306	17	an	an	DET
gujaf-314	306	18	increase	increase	NOUN
gujaf-314	306	19	in	in	ADP
gujaf-314	306	20	the	the	DET
gujaf-314	306	21	representation	representation	NOUN
gujaf-314	306	22	of	of	ADP
gujaf-314	306	23	female	female	ADJ
gujaf-314	306	24	directors	director	NOUN
gujaf-314	306	25	from	from	ADP
gujaf-314	306	26	diverse	diverse	ADJ
gujaf-314	306	27	nationalities	nationality	NOUN
gujaf-314	306	28	is	be	AUX
gujaf-314	306	29	correlated	correlate	VERB
gujaf-314	306	30	with	with	ADP
gujaf-314	306	31	a	a	DET
gujaf-314	306	32	decline	decline	ADJ
gujaf-314	306	33	managerial	managerial	ADJ
gujaf-314	306	34	discretion	discretion	NOUN
gujaf-314	306	35	in	in	ADP
gujaf-314	306	36	earnings	earning	NOUN
gujaf-314	306	37	quality	quality	NOUN
gujaf-314	306	38	.	.	PUNCT
gujaf-314	307	1	this	this	PRON
gujaf-314	307	2	suggests	suggest	VERB
gujaf-314	307	3	that	that	SCONJ
gujaf-314	307	4	having	have	VERB
gujaf-314	307	5	foreign	foreign	ADJ
gujaf-314	307	6	female	female	ADJ
gujaf-314	307	7	directors	director	NOUN
gujaf-314	307	8	does	do	AUX
gujaf-314	307	9	not	not	PART
gujaf-314	307	10	enhance	enhance	VERB
gujaf-314	307	11	the	the	DET
gujaf-314	307	12	quality	quality	NOUN
gujaf-314	307	13	of	of	ADP
gujaf-314	307	14	earnings	earning	NOUN
gujaf-314	307	15	reported	report	VERB
gujaf-314	307	16	.	.	PUNCT
gujaf-314	308	1	the	the	DET
gujaf-314	308	2	coefficient	coefficient	NOUN
gujaf-314	308	3	for	for	ADP
gujaf-314	308	4	fceo	fceo	ADJ
gujaf-314	308	5	is	be	AUX
gujaf-314	308	6	-0.026	-0.026	X
gujaf-314	308	7	,	,	PUNCT
gujaf-314	308	8	with	with	ADP
gujaf-314	308	9	a	a	DET
gujaf-314	308	10	p	p	NOUN
gujaf-314	308	11	-	-	PUNCT
gujaf-314	308	12	value	value	NOUN
gujaf-314	308	13	of	of	ADP
gujaf-314	308	14	0.000	0.000	NUM
gujaf-314	308	15	.	.	PUNCT
gujaf-314	309	1	given	give	VERB
gujaf-314	309	2	that	that	SCONJ
gujaf-314	309	3	the	the	DET
gujaf-314	309	4	p	p	NOUN
gujaf-314	309	5	-	-	PUNCT
gujaf-314	309	6	value	value	NOUN
gujaf-314	309	7	is	be	AUX
gujaf-314	309	8	below	below	ADP
gujaf-314	309	9	the	the	DET
gujaf-314	309	10	0.01	0.01	NUM
gujaf-314	309	11	threshold	threshold	NOUN
gujaf-314	309	12	,	,	PUNCT
gujaf-314	309	13	we	we	PRON
gujaf-314	309	14	reject	reject	VERB
gujaf-314	309	15	the	the	DET
gujaf-314	309	16	null	null	ADJ
gujaf-314	309	17	hypothesis	hypothesis	NOUN
gujaf-314	309	18	,	,	PUNCT
gujaf-314	309	19	indicating	indicate	VERB
gujaf-314	309	20	a	a	DET
gujaf-314	309	21	statistically	statistically	ADV
gujaf-314	309	22	significant	significant	ADJ
gujaf-314	309	23	negative	negative	ADJ
gujaf-314	309	24	association	association	NOUN
gujaf-314	309	25	between	between	ADP
gujaf-314	309	26	having	have	VERB
gujaf-314	309	27	a	a	DET
gujaf-314	309	28	female	female	ADJ
gujaf-314	309	29	ceo	ceo	NOUN
gujaf-314	309	30	and	and	CCONJ
gujaf-314	309	31	earnings	earning	NOUN
gujaf-314	309	32	quality	quality	NOUN
gujaf-314	309	33	.	.	PUNCT
gujaf-314	310	1	this	this	PRON
gujaf-314	310	2	suggests	suggest	VERB
gujaf-314	310	3	that	that	SCONJ
gujaf-314	310	4	the	the	DET
gujaf-314	310	5	presence	presence	NOUN
gujaf-314	310	6	of	of	ADP
gujaf-314	310	7	a	a	DET
gujaf-314	310	8	female	female	ADJ
gujaf-314	310	9	ceo	ceo	NOUN
gujaf-314	310	10	might	might	AUX
gujaf-314	310	11	correlate	correlate	VERB
gujaf-314	310	12	with	with	ADP
gujaf-314	310	13	lower	low	ADJ
gujaf-314	310	14	managerial	managerial	ADJ
gujaf-314	310	15	discretion	discretion	NOUN
gujaf-314	310	16	in	in	ADP
gujaf-314	310	17	earnings	earning	NOUN
gujaf-314	310	18	quality	quality	NOUN
gujaf-314	310	19	,	,	PUNCT
gujaf-314	310	20	possibly	possibly	ADV
gujaf-314	310	21	due	due	ADP
gujaf-314	310	22	to	to	ADP
gujaf-314	310	23	management	management	NOUN
gujaf-314	310	24	's	's	PART
gujaf-314	310	25	focus	focus	NOUN
gujaf-314	310	26	on	on	ADP
gujaf-314	310	27	other	other	ADJ
gujaf-314	310	28	priorities	priority	NOUN
gujaf-314	310	29	or	or	CCONJ
gujaf-314	310	30	differing	differ	VERB
gujaf-314	310	31	approaches	approach	NOUN
gujaf-314	310	32	to	to	ADP
gujaf-314	310	33	financial	financial	ADJ
gujaf-314	310	34	reporting	reporting	NOUN
gujaf-314	310	35	.	.	PUNCT
gujaf-314	311	1	discussion	discussion	NOUN
gujaf-314	311	2	of	of	ADP
gujaf-314	311	3	the	the	DET
gujaf-314	311	4	findings	finding	NOUN
gujaf-314	311	5	the	the	DET
gujaf-314	311	6	findings	finding	NOUN
gujaf-314	311	7	from	from	ADP
gujaf-314	311	8	the	the	DET
gujaf-314	311	9	feasible	feasible	ADJ
gujaf-314	311	10	generalized	generalized	ADJ
gujaf-314	311	11	least	least	ADJ
gujaf-314	311	12	squares	square	NOUN
gujaf-314	311	13	(	(	PUNCT
gujaf-314	311	14	fgls	fgls	NUM
gujaf-314	311	15	)	)	PUNCT
gujaf-314	311	16	regression	regression	NOUN
gujaf-314	311	17	analysis	analysis	NOUN
gujaf-314	311	18	provide	provide	VERB
gujaf-314	311	19	significant	significant	ADJ
gujaf-314	311	20	insights	insight	NOUN
gujaf-314	311	21	into	into	ADP
gujaf-314	311	22	how	how	SCONJ
gujaf-314	311	23	board	board	NOUN
gujaf-314	311	24	diversity	diversity	NOUN
gujaf-314	311	25	impacts	impact	VERB
gujaf-314	311	26	earnings	earning	NOUN
gujaf-314	311	27	quality	quality	NOUN
gujaf-314	311	28	,	,	PUNCT
gujaf-314	311	29	particularly	particularly	ADV
gujaf-314	311	30	focusing	focus	VERB
gujaf-314	311	31	on	on	ADP
gujaf-314	311	32	female	female	ADJ
gujaf-314	311	33	financial	financial	ADJ
gujaf-314	311	34	expertise	expertise	NOUN
gujaf-314	311	35	(	(	PUNCT
gujaf-314	311	36	ffe	ffe	PROPN
gujaf-314	311	37	)	)	PUNCT
gujaf-314	311	38	,	,	PUNCT
gujaf-314	311	39	female	female	ADJ
gujaf-314	311	40	ceo	ceo	NOUN
gujaf-314	311	41	(	(	PUNCT
gujaf-314	311	42	fceo	fceo	ADJ
gujaf-314	311	43	)	)	PUNCT
gujaf-314	311	44	,	,	PUNCT
gujaf-314	311	45	female	female	ADJ
gujaf-314	311	46	director	director	NOUN
gujaf-314	311	47	nationality	nationality	NOUN
gujaf-314	311	48	(	(	PUNCT
gujaf-314	311	49	fdn	fdn	PROPN
gujaf-314	311	50	)	)	PUNCT
gujaf-314	311	51	,	,	PUNCT
gujaf-314	311	52	and	and	CCONJ
gujaf-314	311	53	board	board	NOUN
gujaf-314	311	54	size	size	NOUN
gujaf-314	311	55	(	(	PUNCT
gujaf-314	311	56	bs	bs	NOUN
gujaf-314	311	57	)	)	PUNCT
gujaf-314	311	58	.	.	PUNCT
gujaf-314	312	1	these	these	DET
gujaf-314	312	2	results	result	NOUN
gujaf-314	312	3	align	align	VERB
gujaf-314	312	4	with	with	ADP
gujaf-314	312	5	agency	agency	NOUN
gujaf-314	312	6	theory	theory	NOUN
gujaf-314	312	7	,	,	PUNCT
gujaf-314	312	8	which	which	PRON
gujaf-314	312	9	posits	posit	VERB
gujaf-314	312	10	that	that	SCONJ
gujaf-314	312	11	diverse	diverse	ADJ
gujaf-314	312	12	and	and	CCONJ
gujaf-314	312	13	effective	effective	ADJ
gujaf-314	312	14	boards	board	NOUN
gujaf-314	312	15	can	can	AUX
gujaf-314	312	16	mitigate	mitigate	VERB
gujaf-314	312	17	agency	agency	NOUN
gujaf-314	312	18	conflicts	conflict	NOUN
gujaf-314	312	19	by	by	ADP
gujaf-314	312	20	enhancing	enhance	VERB
gujaf-314	312	21	oversight	oversight	NOUN
gujaf-314	312	22	and	and	CCONJ
gujaf-314	312	23	reducing	reduce	VERB
gujaf-314	312	24	management	management	NOUN
gujaf-314	312	25	's	's	PART
gujaf-314	312	26	ability	ability	NOUN
gujaf-314	312	27	to	to	PART
gujaf-314	312	28	manipulate	manipulate	VERB
gujaf-314	312	29	earnings	earning	NOUN
gujaf-314	312	30	.	.	PUNCT
gujaf-314	313	1	the	the	DET
gujaf-314	313	2	results	result	NOUN
gujaf-314	313	3	across	across	ADP
gujaf-314	313	4	all	all	DET
gujaf-314	313	5	models	model	NOUN
gujaf-314	313	6	(	(	PUNCT
gujaf-314	313	7	ols	ol	NOUN
gujaf-314	313	8	,	,	PUNCT
gujaf-314	313	9	2sls	2sls	NOUN
gujaf-314	313	10	,	,	PUNCT
gujaf-314	313	11	and	and	CCONJ
gujaf-314	313	12	fgls	fgl	NOUN
gujaf-314	313	13	)	)	PUNCT
gujaf-314	313	14	consistently	consistently	ADV
gujaf-314	313	15	reveal	reveal	VERB
gujaf-314	313	16	a	a	DET
gujaf-314	313	17	significant	significant	ADJ
gujaf-314	313	18	negative	negative	ADJ
gujaf-314	313	19	relationship	relationship	NOUN
gujaf-314	313	20	between	between	ADP
gujaf-314	313	21	female	female	ADJ
gujaf-314	313	22	financial	financial	ADJ
gujaf-314	313	23	expertise	expertise	NOUN
gujaf-314	313	24	(	(	PUNCT
gujaf-314	313	25	ffe	ffe	PROPN
gujaf-314	313	26	)	)	PUNCT
gujaf-314	313	27	and	and	CCONJ
gujaf-314	313	28	earnings	earning	NOUN
gujaf-314	313	29	quality	quality	NOUN
gujaf-314	313	30	,	,	PUNCT
gujaf-314	313	31	with	with	ADP
gujaf-314	313	32	a	a	DET
gujaf-314	313	33	coefficient	coefficient	NOUN
gujaf-314	313	34	of	of	ADP
gujaf-314	313	35	-0.027	-0.027	PUNCT
gujaf-314	313	36	(	(	PUNCT
gujaf-314	313	37	p	p	NOUN
gujaf-314	313	38	-	-	PUNCT
gujaf-314	313	39	value	value	NOUN
gujaf-314	313	40	=	=	NOUN
gujaf-314	313	41	0.000	0.000	NUM
gujaf-314	313	42	)	)	PUNCT
gujaf-314	313	43	.	.	PUNCT
gujaf-314	314	1	this	this	PRON
gujaf-314	314	2	indicates	indicate	VERB
gujaf-314	314	3	that	that	SCONJ
gujaf-314	314	4	firms	firm	NOUN
gujaf-314	314	5	with	with	ADP
gujaf-314	314	6	a	a	DET
gujaf-314	314	7	higher	high	ADJ
gujaf-314	314	8	proportion	proportion	NOUN
gujaf-314	314	9	of	of	ADP
gujaf-314	314	10	female	female	ADJ
gujaf-314	314	11	board	board	NOUN
gujaf-314	314	12	members	member	NOUN
gujaf-314	314	13	possessing	possess	VERB
gujaf-314	314	14	financial	financial	ADJ
gujaf-314	314	15	expertise	expertise	NOUN
gujaf-314	314	16	tend	tend	VERB
gujaf-314	314	17	to	to	PART
gujaf-314	314	18	exhibit	exhibit	VERB
gujaf-314	314	19	higher	high	ADJ
gujaf-314	314	20	earnings	earning	NOUN
gujaf-314	314	21	quality	quality	NOUN
gujaf-314	314	22	,	,	PUNCT
gujaf-314	314	23	reflected	reflect	VERB
gujaf-314	314	24	by	by	ADP
gujaf-314	314	25	lower	low	ADJ
gujaf-314	314	26	accruals	accrual	NOUN
gujaf-314	314	27	and	and	CCONJ
gujaf-314	314	28	reduced	reduce	VERB
gujaf-314	314	29	managerial	managerial	ADJ
gujaf-314	314	30	discretion	discretion	NOUN
gujaf-314	314	31	in	in	ADP
gujaf-314	314	32	financial	financial	ADJ
gujaf-314	314	33	reporting	reporting	NOUN
gujaf-314	314	34	.	.	PUNCT
gujaf-314	315	1	the	the	DET
gujaf-314	315	2	ols	ols	PROPN
gujaf-314	315	3	results	result	NOUN
gujaf-314	315	4	suggest	suggest	VERB
gujaf-314	315	5	that	that	SCONJ
gujaf-314	315	6	female	female	ADJ
gujaf-314	315	7	financial	financial	ADJ
gujaf-314	315	8	experts	expert	NOUN
gujaf-314	315	9	enhance	enhance	VERB
gujaf-314	315	10	earnings	earning	NOUN
gujaf-314	315	11	quality	quality	NOUN
gujaf-314	315	12	by	by	ADP
gujaf-314	315	13	providing	provide	VERB
gujaf-314	315	14	stronger	strong	ADJ
gujaf-314	315	15	oversight	oversight	NOUN
gujaf-314	315	16	and	and	CCONJ
gujaf-314	315	17	mitigating	mitigate	VERB
gujaf-314	315	18	opportunities	opportunity	NOUN
gujaf-314	315	19	for	for	ADP
gujaf-314	315	20	earnings	earning	NOUN
gujaf-314	315	21	manipulation	manipulation	NOUN
gujaf-314	315	22	.	.	PUNCT
gujaf-314	316	1	this	this	DET
gujaf-314	316	2	relationship	relationship	NOUN
gujaf-314	316	3	is	be	AUX
gujaf-314	316	4	further	far	ADV
gujaf-314	316	5	supported	support	VERB
gujaf-314	316	6	by	by	ADP
gujaf-314	316	7	the	the	DET
gujaf-314	316	8	2sls	2sls	PROPN
gujaf-314	316	9	model	model	NOUN
gujaf-314	316	10	,	,	PUNCT
gujaf-314	316	11	which	which	PRON
gujaf-314	316	12	accounts	account	VERB
gujaf-314	316	13	for	for	ADP
gujaf-314	316	14	potential	potential	ADJ
gujaf-314	316	15	endogeneity	endogeneity	NOUN
gujaf-314	316	16	and	and	CCONJ
gujaf-314	316	17	confirms	confirm	VERB
gujaf-314	316	18	the	the	DET
gujaf-314	316	19	robustness	robustness	NOUN
gujaf-314	316	20	of	of	ADP
gujaf-314	316	21	the	the	DET
gujaf-314	316	22	results	result	NOUN
gujaf-314	316	23	even	even	ADV
gujaf-314	316	24	after	after	ADP
gujaf-314	316	25	addressing	address	VERB
gujaf-314	316	26	issues	issue	NOUN
gujaf-314	316	27	like	like	ADP
gujaf-314	316	28	reverse	reverse	ADJ
gujaf-314	316	29	causality	causality	NOUN
gujaf-314	316	30	.	.	PUNCT
gujaf-314	317	1	the	the	DET
gujaf-314	317	2	fgls	fgls	PROPN
gujaf-314	317	3	model	model	NOUN
gujaf-314	317	4	,	,	PUNCT
gujaf-314	317	5	which	which	PRON
gujaf-314	317	6	corrects	correct	VERB
gujaf-314	317	7	for	for	ADP
gujaf-314	317	8	heteroskedasticity	heteroskedasticity	NOUN
gujaf-314	317	9	,	,	PUNCT
gujaf-314	317	10	gusau	gusau	ADJ
gujaf-314	317	11	journal	journal	NOUN
gujaf-314	317	12	of	of	ADP
gujaf-314	317	13	accounting	accounting	NOUN
gujaf-314	317	14	and	and	CCONJ
gujaf-314	317	15	finance	finance	NOUN
gujaf-314	317	16	,	,	PUNCT
gujaf-314	317	17	vol	vol	NOUN
gujaf-314	317	18	.	.	PROPN
gujaf-314	317	19	5	5	NUM
gujaf-314	317	20	,	,	PUNCT
gujaf-314	317	21	issue	issue	NOUN
gujaf-314	317	22	2	2	NUM
gujaf-314	317	23	,	,	PUNCT
gujaf-314	317	24	october	october	PROPN
gujaf-314	317	25	,	,	PUNCT
gujaf-314	317	26	2024	2024	NUM
gujaf-314	317	27	14	14	NUM
gujaf-314	317	28	reinforces	reinforce	VERB
gujaf-314	317	29	the	the	DET
gujaf-314	317	30	finding	finding	NOUN
gujaf-314	317	31	,	,	PUNCT
gujaf-314	317	32	indicating	indicate	VERB
gujaf-314	317	33	that	that	SCONJ
gujaf-314	317	34	female	female	ADJ
gujaf-314	317	35	financial	financial	ADJ
gujaf-314	317	36	expertise	expertise	NOUN
gujaf-314	317	37	plays	play	VERB
gujaf-314	317	38	a	a	DET
gujaf-314	317	39	crucial	crucial	ADJ
gujaf-314	317	40	role	role	NOUN
gujaf-314	317	41	in	in	ADP
gujaf-314	317	42	ensuring	ensure	VERB
gujaf-314	317	43	the	the	DET
gujaf-314	317	44	reliability	reliability	NOUN
gujaf-314	317	45	of	of	ADP
gujaf-314	317	46	reported	report	VERB
gujaf-314	317	47	earnings	earning	NOUN
gujaf-314	317	48	.	.	PUNCT
gujaf-314	318	1	the	the	DET
gujaf-314	318	2	results	result	NOUN
gujaf-314	318	3	align	align	VERB
gujaf-314	318	4	with	with	ADP
gujaf-314	318	5	existing	exist	VERB
gujaf-314	318	6	literature	literature	NOUN
gujaf-314	318	7	,	,	PUNCT
gujaf-314	318	8	such	such	ADJ
gujaf-314	318	9	as	as	ADP
gujaf-314	318	10	akpan	akpan	NOUN
gujaf-314	318	11	(	(	PUNCT
gujaf-314	318	12	2024	2024	NUM
gujaf-314	318	13	)	)	PUNCT
gujaf-314	318	14	and	and	CCONJ
gujaf-314	318	15	alves	alves	PROPN
gujaf-314	318	16	(	(	PUNCT
gujaf-314	318	17	2023	2023	NUM
gujaf-314	318	18	)	)	PUNCT
gujaf-314	318	19	,	,	PUNCT
gujaf-314	318	20	who	who	PRON
gujaf-314	318	21	emphasize	emphasize	VERB
gujaf-314	318	22	the	the	DET
gujaf-314	318	23	positive	positive	ADJ
gujaf-314	318	24	governance	governance	NOUN
gujaf-314	318	25	impact	impact	NOUN
gujaf-314	318	26	of	of	ADP
gujaf-314	318	27	financial	financial	ADJ
gujaf-314	318	28	expertise	expertise	NOUN
gujaf-314	318	29	on	on	ADP
gujaf-314	318	30	the	the	DET
gujaf-314	318	31	board	board	NOUN
gujaf-314	318	32	.	.	PUNCT
gujaf-314	319	1	female	female	ADJ
gujaf-314	319	2	financial	financial	ADJ
gujaf-314	319	3	experts	expert	NOUN
gujaf-314	319	4	are	be	AUX
gujaf-314	319	5	particularly	particularly	ADV
gujaf-314	319	6	effective	effective	ADJ
gujaf-314	319	7	at	at	ADP
gujaf-314	319	8	identifying	identify	VERB
gujaf-314	319	9	and	and	CCONJ
gujaf-314	319	10	preventing	prevent	VERB
gujaf-314	319	11	opportunistic	opportunistic	ADJ
gujaf-314	319	12	financial	financial	ADJ
gujaf-314	319	13	practices	practice	NOUN
gujaf-314	319	14	,	,	PUNCT
gujaf-314	319	15	improving	improve	VERB
gujaf-314	319	16	overall	overall	ADJ
gujaf-314	319	17	earnings	earning	NOUN
gujaf-314	319	18	quality	quality	NOUN
gujaf-314	319	19	.	.	PUNCT
gujaf-314	320	1	the	the	DET
gujaf-314	320	2	rejection	rejection	NOUN
gujaf-314	320	3	of	of	ADP
gujaf-314	320	4	the	the	DET
gujaf-314	320	5	null	null	ADJ
gujaf-314	320	6	hypothesis	hypothesis	NOUN
gujaf-314	320	7	(	(	PUNCT
gujaf-314	320	8	h₀₁	h₀₁	PROPN
gujaf-314	320	9	:	:	PUNCT
gujaf-314	320	10	female	female	ADJ
gujaf-314	320	11	financial	financial	ADJ
gujaf-314	320	12	expertise	expertise	NOUN
gujaf-314	320	13	has	have	VERB
gujaf-314	320	14	no	no	DET
gujaf-314	320	15	significant	significant	ADJ
gujaf-314	320	16	effect	effect	NOUN
gujaf-314	320	17	on	on	ADP
gujaf-314	320	18	earnings	earning	NOUN
gujaf-314	320	19	quality	quality	NOUN
gujaf-314	320	20	)	)	PUNCT
gujaf-314	320	21	further	far	ADV
gujaf-314	320	22	accentuates	accentuate	VERB
gujaf-314	320	23	the	the	DET
gujaf-314	320	24	importance	importance	NOUN
gujaf-314	320	25	of	of	ADP
gujaf-314	320	26	incorporating	incorporate	VERB
gujaf-314	320	27	female	female	ADJ
gujaf-314	320	28	financial	financial	ADJ
gujaf-314	320	29	expertise	expertise	NOUN
gujaf-314	320	30	into	into	ADP
gujaf-314	320	31	board	board	NOUN
gujaf-314	320	32	composition	composition	NOUN
gujaf-314	320	33	.	.	PUNCT
gujaf-314	321	1	from	from	ADP
gujaf-314	321	2	a	a	DET
gujaf-314	321	3	theoretical	theoretical	ADJ
gujaf-314	321	4	perspective	perspective	NOUN
gujaf-314	321	5	,	,	PUNCT
gujaf-314	321	6	this	this	DET
gujaf-314	321	7	finding	finding	NOUN
gujaf-314	321	8	is	be	AUX
gujaf-314	321	9	consistent	consistent	ADJ
gujaf-314	321	10	with	with	ADP
gujaf-314	321	11	agency	agency	NOUN
gujaf-314	321	12	theory	theory	NOUN
gujaf-314	321	13	(	(	PUNCT
gujaf-314	321	14	jensen	jensen	PROPN
gujaf-314	321	15	&	&	CCONJ
gujaf-314	321	16	meckling	meckling	PROPN
gujaf-314	321	17	,	,	PUNCT
gujaf-314	321	18	1976	1976	NUM
gujaf-314	321	19	)	)	PUNCT
gujaf-314	321	20	,	,	PUNCT
gujaf-314	321	21	which	which	PRON
gujaf-314	321	22	highlights	highlight	VERB
gujaf-314	321	23	the	the	DET
gujaf-314	321	24	board	board	NOUN
gujaf-314	321	25	’s	’s	PART
gujaf-314	321	26	role	role	NOUN
gujaf-314	321	27	in	in	ADP
gujaf-314	321	28	monitoring	monitor	VERB
gujaf-314	321	29	management	management	NOUN
gujaf-314	321	30	to	to	PART
gujaf-314	321	31	minimize	minimize	VERB
gujaf-314	321	32	agency	agency	NOUN
gujaf-314	321	33	costs	cost	NOUN
gujaf-314	321	34	.	.	PUNCT
gujaf-314	322	1	female	female	ADJ
gujaf-314	322	2	financial	financial	ADJ
gujaf-314	322	3	experts	expert	NOUN
gujaf-314	322	4	,	,	PUNCT
gujaf-314	322	5	by	by	ADP
gujaf-314	322	6	strengthening	strengthen	VERB
gujaf-314	322	7	oversight	oversight	NOUN
gujaf-314	322	8	,	,	PUNCT
gujaf-314	322	9	limit	limit	VERB
gujaf-314	322	10	the	the	DET
gujaf-314	322	11	scope	scope	NOUN
gujaf-314	322	12	for	for	ADP
gujaf-314	322	13	earnings	earning	NOUN
gujaf-314	322	14	manipulation	manipulation	NOUN
gujaf-314	322	15	and	and	CCONJ
gujaf-314	322	16	contribute	contribute	VERB
gujaf-314	322	17	to	to	ADP
gujaf-314	322	18	more	more	ADV
gujaf-314	322	19	transparent	transparent	ADJ
gujaf-314	322	20	financial	financial	ADJ
gujaf-314	322	21	reporting	reporting	NOUN
gujaf-314	322	22	,	,	PUNCT
gujaf-314	322	23	thereby	thereby	ADV
gujaf-314	322	24	enhancing	enhance	VERB
gujaf-314	322	25	the	the	DET
gujaf-314	322	26	decision	decision	NOUN
gujaf-314	322	27	-	-	PUNCT
gujaf-314	322	28	usefulness	usefulness	NOUN
gujaf-314	322	29	of	of	ADP
gujaf-314	322	30	financial	financial	ADJ
gujaf-314	322	31	statements	statement	NOUN
gujaf-314	322	32	.	.	PUNCT
gujaf-314	323	1	for	for	ADP
gujaf-314	323	2	the	the	DET
gujaf-314	323	3	female	female	ADJ
gujaf-314	323	4	ceo	ceo	NOUN
gujaf-314	323	5	(	(	PUNCT
gujaf-314	323	6	fceo	fceo	ADJ
gujaf-314	323	7	)	)	PUNCT
gujaf-314	323	8	variable	variable	NOUN
gujaf-314	323	9	,	,	PUNCT
gujaf-314	323	10	the	the	DET
gujaf-314	323	11	study	study	NOUN
gujaf-314	323	12	finds	find	VERB
gujaf-314	323	13	a	a	DET
gujaf-314	323	14	significant	significant	ADJ
gujaf-314	323	15	negative	negative	ADJ
gujaf-314	323	16	association	association	NOUN
gujaf-314	323	17	with	with	ADP
gujaf-314	323	18	earnings	earning	NOUN
gujaf-314	323	19	quality	quality	NOUN
gujaf-314	323	20	(	(	PUNCT
gujaf-314	323	21	coefficient	coefficient	NOUN
gujaf-314	323	22	=	=	SYM
gujaf-314	323	23	-0.026	-0.026	X
gujaf-314	323	24	,	,	PUNCT
gujaf-314	323	25	p	p	NOUN
gujaf-314	323	26	-	-	PUNCT
gujaf-314	323	27	value	value	NOUN
gujaf-314	323	28	=	=	NOUN
gujaf-314	323	29	0.000	0.000	NUM
gujaf-314	323	30	)	)	PUNCT
gujaf-314	323	31	across	across	ADP
gujaf-314	323	32	all	all	DET
gujaf-314	323	33	models	model	NOUN
gujaf-314	323	34	ols	ols	PROPN
gujaf-314	323	35	,	,	PUNCT
gujaf-314	323	36	2sls	2sls	NOUN
gujaf-314	323	37	,	,	PUNCT
gujaf-314	323	38	and	and	CCONJ
gujaf-314	323	39	fgls	fgl	NOUN
gujaf-314	323	40	signifying	signify	VERB
gujaf-314	323	41	that	that	SCONJ
gujaf-314	323	42	firms	firm	NOUN
gujaf-314	323	43	led	lead	VERB
gujaf-314	323	44	by	by	ADP
gujaf-314	323	45	female	female	ADJ
gujaf-314	323	46	ceos	ceo	NOUN
gujaf-314	323	47	tend	tend	VERB
gujaf-314	323	48	to	to	PART
gujaf-314	323	49	have	have	VERB
gujaf-314	323	50	higher	high	ADJ
gujaf-314	323	51	earnings	earning	NOUN
gujaf-314	323	52	quality	quality	NOUN
gujaf-314	323	53	,	,	PUNCT
gujaf-314	323	54	reflected	reflect	VERB
gujaf-314	323	55	in	in	ADP
gujaf-314	323	56	lower	low	ADJ
gujaf-314	323	57	accruals	accrual	NOUN
gujaf-314	323	58	and	and	CCONJ
gujaf-314	323	59	reduced	reduce	VERB
gujaf-314	323	60	earnings	earning	NOUN
gujaf-314	323	61	management	management	NOUN
gujaf-314	323	62	.	.	PUNCT
gujaf-314	324	1	this	this	DET
gujaf-314	324	2	consistent	consistent	ADJ
gujaf-314	324	3	result	result	NOUN
gujaf-314	324	4	indicates	indicate	VERB
gujaf-314	324	5	that	that	SCONJ
gujaf-314	324	6	female	female	ADJ
gujaf-314	324	7	ceos	ceo	NOUN
gujaf-314	324	8	are	be	AUX
gujaf-314	324	9	effective	effective	ADJ
gujaf-314	324	10	in	in	ADP
gujaf-314	324	11	promoting	promote	VERB
gujaf-314	324	12	more	more	ADV
gujaf-314	324	13	transparent	transparent	ADJ
gujaf-314	324	14	financial	financial	ADJ
gujaf-314	324	15	reporting	reporting	NOUN
gujaf-314	324	16	,	,	PUNCT
gujaf-314	324	17	aligning	align	VERB
gujaf-314	324	18	with	with	ADP
gujaf-314	324	19	the	the	DET
gujaf-314	324	20	findings	finding	NOUN
gujaf-314	324	21	of	of	ADP
gujaf-314	324	22	emmanuel	emmanuel	PROPN
gujaf-314	324	23	et	et	PROPN
gujaf-314	324	24	al	al	PROPN
gujaf-314	324	25	.	.	PROPN
gujaf-314	325	1	(	(	PUNCT
gujaf-314	325	2	2024	2024	NUM
gujaf-314	325	3	)	)	PUNCT
gujaf-314	325	4	,	,	PUNCT
gujaf-314	325	5	who	who	PRON
gujaf-314	325	6	noted	note	VERB
gujaf-314	325	7	that	that	SCONJ
gujaf-314	325	8	female	female	ADJ
gujaf-314	325	9	leadership	leadership	NOUN
gujaf-314	325	10	correlates	correlate	VERB
gujaf-314	325	11	with	with	ADP
gujaf-314	325	12	stronger	strong	ADJ
gujaf-314	325	13	governance	governance	NOUN
gujaf-314	325	14	practices	practice	NOUN
gujaf-314	325	15	.	.	PUNCT
gujaf-314	326	1	despite	despite	SCONJ
gujaf-314	326	2	the	the	DET
gujaf-314	326	3	heightened	heighten	VERB
gujaf-314	326	4	pressure	pressure	NOUN
gujaf-314	326	5	female	female	ADJ
gujaf-314	326	6	ceos	ceos	NOUN
gujaf-314	326	7	may	may	AUX
gujaf-314	326	8	face	face	VERB
gujaf-314	326	9	to	to	PART
gujaf-314	326	10	meet	meet	VERB
gujaf-314	326	11	short	short	ADJ
gujaf-314	326	12	-	-	PUNCT
gujaf-314	326	13	term	term	NOUN
gujaf-314	326	14	financial	financial	ADJ
gujaf-314	326	15	targets	target	NOUN
gujaf-314	326	16	,	,	PUNCT
gujaf-314	326	17	which	which	PRON
gujaf-314	326	18	could	could	AUX
gujaf-314	326	19	influence	influence	VERB
gujaf-314	326	20	decision	decision	NOUN
gujaf-314	326	21	-	-	PUNCT
gujaf-314	326	22	making	making	NOUN
gujaf-314	326	23	,	,	PUNCT
gujaf-314	326	24	their	their	PRON
gujaf-314	326	25	leadership	leadership	NOUN
gujaf-314	326	26	appears	appear	VERB
gujaf-314	326	27	to	to	PART
gujaf-314	326	28	mitigate	mitigate	VERB
gujaf-314	326	29	managerial	managerial	ADJ
gujaf-314	326	30	discretion	discretion	NOUN
gujaf-314	326	31	in	in	ADP
gujaf-314	326	32	financial	financial	ADJ
gujaf-314	326	33	reporting	reporting	NOUN
gujaf-314	326	34	.	.	PUNCT
gujaf-314	327	1	the	the	DET
gujaf-314	327	2	rejection	rejection	NOUN
gujaf-314	327	3	of	of	ADP
gujaf-314	327	4	the	the	DET
gujaf-314	327	5	null	null	ADJ
gujaf-314	327	6	hypothesis	hypothesis	NOUN
gujaf-314	327	7	(	(	PUNCT
gujaf-314	327	8	h₀₂	h₀₂	NOUN
gujaf-314	327	9	:	:	PUNCT
gujaf-314	327	10	female	female	ADJ
gujaf-314	327	11	ceo	ceo	NOUN
gujaf-314	327	12	has	have	AUX
gujaf-314	327	13	no	no	DET
gujaf-314	327	14	significant	significant	ADJ
gujaf-314	327	15	effect	effect	NOUN
gujaf-314	327	16	on	on	ADP
gujaf-314	327	17	earnings	earning	NOUN
gujaf-314	327	18	quality	quality	NOUN
gujaf-314	327	19	)	)	PUNCT
gujaf-314	327	20	underscores	underscore	VERB
gujaf-314	327	21	the	the	DET
gujaf-314	327	22	significant	significant	ADJ
gujaf-314	327	23	impact	impact	NOUN
gujaf-314	327	24	of	of	ADP
gujaf-314	327	25	female	female	ADJ
gujaf-314	327	26	ceos	ceos	NOUN
gujaf-314	327	27	on	on	ADP
gujaf-314	327	28	improving	improve	VERB
gujaf-314	327	29	financial	financial	ADJ
gujaf-314	327	30	transparency	transparency	NOUN
gujaf-314	327	31	.	.	PUNCT
gujaf-314	328	1	from	from	ADP
gujaf-314	328	2	a	a	DET
gujaf-314	328	3	theoretical	theoretical	ADJ
gujaf-314	328	4	perspective	perspective	NOUN
gujaf-314	328	5	,	,	PUNCT
gujaf-314	328	6	this	this	PRON
gujaf-314	328	7	is	be	AUX
gujaf-314	328	8	consistent	consistent	ADJ
gujaf-314	328	9	with	with	ADP
gujaf-314	328	10	agency	agency	NOUN
gujaf-314	328	11	theory	theory	NOUN
gujaf-314	328	12	,	,	PUNCT
gujaf-314	328	13	as	as	SCONJ
gujaf-314	328	14	female	female	ADJ
gujaf-314	328	15	ceos	ceos	NOUN
gujaf-314	328	16	contribute	contribute	VERB
gujaf-314	328	17	to	to	ADP
gujaf-314	328	18	reducing	reduce	VERB
gujaf-314	328	19	agency	agency	NOUN
gujaf-314	328	20	costs	cost	NOUN
gujaf-314	328	21	by	by	ADP
gujaf-314	328	22	enforcing	enforce	VERB
gujaf-314	328	23	stronger	strong	ADJ
gujaf-314	328	24	governance	governance	NOUN
gujaf-314	328	25	and	and	CCONJ
gujaf-314	328	26	oversight	oversight	NOUN
gujaf-314	328	27	,	,	PUNCT
gujaf-314	328	28	leading	lead	VERB
gujaf-314	328	29	to	to	ADP
gujaf-314	328	30	more	more	ADV
gujaf-314	328	31	reliable	reliable	ADJ
gujaf-314	328	32	and	and	CCONJ
gujaf-314	328	33	transparent	transparent	ADJ
gujaf-314	328	34	earnings	earning	NOUN
gujaf-314	328	35	reporting	reporting	NOUN
gujaf-314	328	36	.	.	PUNCT
gujaf-314	329	1	the	the	DET
gujaf-314	329	2	findings	finding	NOUN
gujaf-314	329	3	suggest	suggest	VERB
gujaf-314	329	4	that	that	SCONJ
gujaf-314	329	5	diverse	diverse	ADJ
gujaf-314	329	6	leadership	leadership	NOUN
gujaf-314	329	7	,	,	PUNCT
gujaf-314	329	8	particularly	particularly	ADV
gujaf-314	329	9	with	with	ADP
gujaf-314	329	10	female	female	ADJ
gujaf-314	329	11	ceos	ceo	NOUN
gujaf-314	329	12	,	,	PUNCT
gujaf-314	329	13	enhances	enhance	VERB
gujaf-314	329	14	corporate	corporate	ADJ
gujaf-314	329	15	governance	governance	NOUN
gujaf-314	329	16	and	and	CCONJ
gujaf-314	329	17	reduces	reduce	VERB
gujaf-314	329	18	opportunities	opportunity	NOUN
gujaf-314	329	19	for	for	ADP
gujaf-314	329	20	earnings	earning	NOUN
gujaf-314	329	21	manipulation	manipulation	NOUN
gujaf-314	329	22	,	,	PUNCT
gujaf-314	329	23	further	far	ADV
gujaf-314	329	24	supporting	support	VERB
gujaf-314	329	25	the	the	DET
gujaf-314	329	26	positive	positive	ADJ
gujaf-314	329	27	role	role	NOUN
gujaf-314	329	28	of	of	ADP
gujaf-314	329	29	female	female	ADJ
gujaf-314	329	30	leadership	leadership	NOUN
gujaf-314	329	31	in	in	ADP
gujaf-314	329	32	corporate	corporate	ADJ
gujaf-314	329	33	governance	governance	NOUN
gujaf-314	329	34	.	.	PUNCT
gujaf-314	330	1	the	the	DET
gujaf-314	330	2	analysis	analysis	NOUN
gujaf-314	330	3	of	of	ADP
gujaf-314	330	4	female	female	ADJ
gujaf-314	330	5	director	director	NOUN
gujaf-314	330	6	nationality	nationality	NOUN
gujaf-314	330	7	(	(	PUNCT
gujaf-314	330	8	fdn	fdn	PROPN
gujaf-314	330	9	)	)	PUNCT
gujaf-314	330	10	presents	present	VERB
gujaf-314	330	11	a	a	DET
gujaf-314	330	12	nuanced	nuanced	ADJ
gujaf-314	330	13	image	image	NOUN
gujaf-314	330	14	,	,	PUNCT
gujaf-314	330	15	with	with	ADP
gujaf-314	330	16	the	the	DET
gujaf-314	330	17	fgls	fgls	NOUN
gujaf-314	330	18	results	result	NOUN
gujaf-314	330	19	revealing	reveal	VERB
gujaf-314	330	20	both	both	CCONJ
gujaf-314	330	21	negative	negative	ADJ
gujaf-314	330	22	(	(	PUNCT
gujaf-314	330	23	coefficient	coefficient	NOUN
gujaf-314	330	24	=	=	SYM
gujaf-314	330	25	-0.0003	-0.0003	ADJ
gujaf-314	330	26	,	,	PUNCT
gujaf-314	330	27	p	p	NOUN
gujaf-314	330	28	-	-	PUNCT
gujaf-314	330	29	value	value	NOUN
gujaf-314	330	30	=	=	NOUN
gujaf-314	330	31	0.000	0.000	NUM
gujaf-314	330	32	)	)	PUNCT
gujaf-314	330	33	and	and	CCONJ
gujaf-314	330	34	positive	positive	ADJ
gujaf-314	330	35	(	(	PUNCT
gujaf-314	330	36	coefficient	coefficient	NOUN
gujaf-314	330	37	=	=	SYM
gujaf-314	330	38	0.000389	0.000389	NUM
gujaf-314	330	39	,	,	PUNCT
gujaf-314	330	40	p	p	NOUN
gujaf-314	330	41	-	-	PUNCT
gujaf-314	330	42	value	value	NOUN
gujaf-314	330	43	=	=	NOUN
gujaf-314	330	44	0.000	0.000	NUM
gujaf-314	330	45	)	)	PUNCT
gujaf-314	330	46	effects	effect	NOUN
gujaf-314	330	47	on	on	ADP
gujaf-314	330	48	earnings	earning	NOUN
gujaf-314	330	49	quality	quality	NOUN
gujaf-314	330	50	,	,	PUNCT
gujaf-314	330	51	using	use	VERB
gujaf-314	330	52	accrual	accrual	ADJ
gujaf-314	330	53	quality	quality	NOUN
gujaf-314	330	54	.	.	PUNCT
gujaf-314	331	1	the	the	DET
gujaf-314	331	2	initial	initial	ADJ
gujaf-314	331	3	relationship	relationship	NOUN
gujaf-314	331	4	submits	submit	VERB
gujaf-314	331	5	that	that	SCONJ
gujaf-314	331	6	firms	firm	NOUN
gujaf-314	331	7	with	with	ADP
gujaf-314	331	8	a	a	DET
gujaf-314	331	9	lower	low	ADJ
gujaf-314	331	10	proportion	proportion	NOUN
gujaf-314	331	11	of	of	ADP
gujaf-314	331	12	foreign	foreign	ADJ
gujaf-314	331	13	female	female	ADJ
gujaf-314	331	14	directors	director	NOUN
gujaf-314	331	15	may	may	AUX
gujaf-314	331	16	experience	experience	VERB
gujaf-314	331	17	lower	low	ADJ
gujaf-314	331	18	earnings	earning	NOUN
gujaf-314	331	19	quality	quality	NOUN
gujaf-314	331	20	,	,	PUNCT
gujaf-314	331	21	potentially	potentially	ADV
gujaf-314	331	22	due	due	ADJ
gujaf-314	331	23	to	to	ADP
gujaf-314	331	24	coordination	coordination	NOUN
gujaf-314	331	25	challenges	challenge	NOUN
gujaf-314	331	26	or	or	CCONJ
gujaf-314	331	27	cultural	cultural	ADJ
gujaf-314	331	28	differences	difference	NOUN
gujaf-314	331	29	in	in	ADP
gujaf-314	331	30	governance	governance	NOUN
gujaf-314	331	31	practices	practice	NOUN
gujaf-314	331	32	,	,	PUNCT
gujaf-314	331	33	which	which	PRON
gujaf-314	331	34	may	may	AUX
gujaf-314	331	35	hinder	hinder	VERB
gujaf-314	331	36	the	the	DET
gujaf-314	331	37	board	board	NOUN
gujaf-314	331	38	’s	’s	PART
gujaf-314	331	39	ability	ability	NOUN
gujaf-314	331	40	to	to	PART
gujaf-314	331	41	curb	curb	VERB
gujaf-314	331	42	managerial	managerial	ADJ
gujaf-314	331	43	discretion	discretion	NOUN
gujaf-314	331	44	.	.	PUNCT
gujaf-314	332	1	however	however	ADV
gujaf-314	332	2	,	,	PUNCT
gujaf-314	332	3	when	when	SCONJ
gujaf-314	332	4	governance	governance	NOUN
gujaf-314	332	5	factors	factor	NOUN
gujaf-314	332	6	are	be	AUX
gujaf-314	332	7	properly	properly	ADV
gujaf-314	332	8	accounted	account	VERB
gujaf-314	332	9	for	for	ADP
gujaf-314	332	10	,	,	PUNCT
gujaf-314	332	11	foreign	foreign	ADJ
gujaf-314	332	12	female	female	ADJ
gujaf-314	332	13	directors	director	NOUN
gujaf-314	332	14	can	can	AUX
gujaf-314	332	15	contribute	contribute	VERB
gujaf-314	332	16	positively	positively	ADV
gujaf-314	332	17	to	to	ADP
gujaf-314	332	18	earnings	earning	NOUN
gujaf-314	332	19	quality	quality	NOUN
gujaf-314	332	20	,	,	PUNCT
gujaf-314	332	21	possibly	possibly	ADV
gujaf-314	332	22	by	by	ADP
gujaf-314	332	23	bringing	bring	VERB
gujaf-314	332	24	global	global	ADJ
gujaf-314	332	25	perspectives	perspective	NOUN
gujaf-314	332	26	and	and	CCONJ
gujaf-314	332	27	higher	high	ADJ
gujaf-314	332	28	governance	governance	NOUN
gujaf-314	332	29	standards	standard	NOUN
gujaf-314	332	30	to	to	ADP
gujaf-314	332	31	the	the	DET
gujaf-314	332	32	board	board	NOUN
gujaf-314	332	33	,	,	PUNCT
gujaf-314	332	34	as	as	SCONJ
gujaf-314	332	35	suggested	suggest	VERB
gujaf-314	332	36	by	by	ADP
gujaf-314	332	37	le	le	NOUN
gujaf-314	332	38	and	and	CCONJ
gujaf-314	332	39	nguyen	nguyen	NOUN
gujaf-314	332	40	(	(	PUNCT
gujaf-314	332	41	2023	2023	NUM
gujaf-314	332	42	)	)	PUNCT
gujaf-314	332	43	.	.	PUNCT
gujaf-314	333	1	the	the	DET
gujaf-314	333	2	mixed	mixed	ADJ
gujaf-314	333	3	results	result	NOUN
gujaf-314	333	4	emphasize	emphasize	VERB
gujaf-314	333	5	that	that	SCONJ
gujaf-314	333	6	while	while	SCONJ
gujaf-314	333	7	diversity	diversity	NOUN
gujaf-314	333	8	in	in	ADP
gujaf-314	333	9	board	board	NOUN
gujaf-314	333	10	nationality	nationality	NOUN
gujaf-314	333	11	can	can	AUX
gujaf-314	333	12	be	be	AUX
gujaf-314	333	13	an	an	DET
gujaf-314	333	14	asset	asset	NOUN
gujaf-314	333	15	,	,	PUNCT
gujaf-314	333	16	its	its	PRON
gujaf-314	333	17	effectiveness	effectiveness	NOUN
gujaf-314	333	18	depends	depend	VERB
gujaf-314	333	19	on	on	ADP
gujaf-314	333	20	how	how	SCONJ
gujaf-314	333	21	well	well	ADV
gujaf-314	333	22	foreign	foreign	ADJ
gujaf-314	333	23	directors	director	NOUN
gujaf-314	333	24	are	be	AUX
gujaf-314	333	25	integrated	integrate	VERB
gujaf-314	333	26	into	into	ADP
gujaf-314	333	27	the	the	DET
gujaf-314	333	28	board	board	NOUN
gujaf-314	333	29	’s	’s	PART
gujaf-314	333	30	decision	decision	NOUN
gujaf-314	333	31	-	-	PUNCT
gujaf-314	333	32	making	make	VERB
gujaf-314	333	33	processes	process	NOUN
gujaf-314	333	34	.	.	PUNCT
gujaf-314	334	1	the	the	DET
gujaf-314	334	2	rejection	rejection	NOUN
gujaf-314	334	3	of	of	ADP
gujaf-314	334	4	the	the	DET
gujaf-314	334	5	null	null	ADJ
gujaf-314	334	6	hypothesis	hypothesis	NOUN
gujaf-314	334	7	(	(	PUNCT
gujaf-314	334	8	h₀₃	h₀₃	NOUN
gujaf-314	334	9	:	:	PUNCT
gujaf-314	334	10	female	female	ADJ
gujaf-314	334	11	director	director	NOUN
gujaf-314	334	12	nationality	nationality	NOUN
gujaf-314	334	13	has	have	VERB
gujaf-314	334	14	no	no	DET
gujaf-314	334	15	significant	significant	ADJ
gujaf-314	334	16	effect	effect	NOUN
gujaf-314	334	17	on	on	ADP
gujaf-314	334	18	earnings	earning	NOUN
gujaf-314	334	19	quality	quality	NOUN
gujaf-314	334	20	)	)	PUNCT
gujaf-314	334	21	across	across	ADP
gujaf-314	334	22	models	model	NOUN
gujaf-314	334	23	confirms	confirm	VERB
gujaf-314	334	24	the	the	DET
gujaf-314	334	25	significance	significance	NOUN
gujaf-314	334	26	of	of	ADP
gujaf-314	334	27	female	female	ADJ
gujaf-314	334	28	director	director	NOUN
gujaf-314	334	29	nationality	nationality	NOUN
gujaf-314	334	30	in	in	ADP
gujaf-314	334	31	influencing	influence	VERB
gujaf-314	334	32	earnings	earning	NOUN
gujaf-314	334	33	quality	quality	NOUN
gujaf-314	334	34	.	.	PUNCT
gujaf-314	335	1	these	these	DET
gujaf-314	335	2	findings	finding	NOUN
gujaf-314	335	3	align	align	VERB
gujaf-314	335	4	with	with	ADP
gujaf-314	335	5	agency	agency	NOUN
gujaf-314	335	6	theory	theory	NOUN
gujaf-314	335	7	,	,	PUNCT
gujaf-314	335	8	which	which	PRON
gujaf-314	335	9	suggests	suggest	VERB
gujaf-314	335	10	that	that	SCONJ
gujaf-314	335	11	diversity	diversity	NOUN
gujaf-314	335	12	within	within	ADP
gujaf-314	335	13	the	the	DET
gujaf-314	335	14	board	board	NOUN
gujaf-314	335	15	can	can	AUX
gujaf-314	335	16	mitigate	mitigate	VERB
gujaf-314	335	17	managerial	managerial	ADJ
gujaf-314	335	18	opportunism	opportunism	NOUN
gujaf-314	335	19	by	by	ADP
gujaf-314	335	20	enhancing	enhance	VERB
gujaf-314	335	21	oversight	oversight	NOUN
gujaf-314	335	22	.	.	PUNCT
gujaf-314	336	1	however	however	ADV
gujaf-314	336	2	,	,	PUNCT
gujaf-314	336	3	for	for	SCONJ
gujaf-314	336	4	such	such	ADJ
gujaf-314	336	5	diversity	diversity	NOUN
gujaf-314	336	6	to	to	PART
gujaf-314	336	7	be	be	AUX
gujaf-314	336	8	effective	effective	ADJ
gujaf-314	336	9	,	,	PUNCT
gujaf-314	336	10	it	it	PRON
gujaf-314	336	11	must	must	AUX
gujaf-314	336	12	be	be	AUX
gujaf-314	336	13	managed	manage	VERB
gujaf-314	336	14	properly	properly	ADV
gujaf-314	336	15	,	,	PUNCT
gujaf-314	336	16	ensuring	ensure	VERB
gujaf-314	336	17	that	that	SCONJ
gujaf-314	336	18	the	the	DET
gujaf-314	336	19	board	board	NOUN
gujaf-314	336	20	can	can	AUX
gujaf-314	336	21	function	function	VERB
gujaf-314	336	22	cohesively	cohesively	ADV
gujaf-314	336	23	gusau	gusau	ADJ
gujaf-314	336	24	journal	journal	NOUN
gujaf-314	336	25	of	of	ADP
gujaf-314	336	26	accounting	accounting	NOUN
gujaf-314	336	27	and	and	CCONJ
gujaf-314	336	28	finance	finance	NOUN
gujaf-314	336	29	,	,	PUNCT
gujaf-314	336	30	vol	vol	NOUN
gujaf-314	336	31	.	.	PROPN
gujaf-314	336	32	5	5	NUM
gujaf-314	336	33	,	,	PUNCT
gujaf-314	336	34	issue	issue	NOUN
gujaf-314	336	35	2	2	NUM
gujaf-314	336	36	,	,	PUNCT
gujaf-314	336	37	october	october	PROPN
gujaf-314	336	38	,	,	PUNCT
gujaf-314	336	39	2024	2024	NUM
gujaf-314	336	40	15	15	NUM
gujaf-314	336	41	despite	despite	SCONJ
gujaf-314	336	42	differences	difference	NOUN
gujaf-314	336	43	in	in	ADP
gujaf-314	336	44	backgrounds	background	NOUN
gujaf-314	336	45	and	and	CCONJ
gujaf-314	336	46	perspectives	perspective	NOUN
gujaf-314	336	47	,	,	PUNCT
gujaf-314	336	48	thereby	thereby	ADV
gujaf-314	336	49	improving	improve	VERB
gujaf-314	336	50	financial	financial	ADJ
gujaf-314	336	51	transparency	transparency	NOUN
gujaf-314	336	52	and	and	CCONJ
gujaf-314	336	53	reducing	reduce	VERB
gujaf-314	336	54	earnings	earning	NOUN
gujaf-314	336	55	manipulation	manipulation	NOUN
gujaf-314	336	56	.	.	PUNCT
gujaf-314	337	1	5.0	5.0	NUM
gujaf-314	337	2	conclusion	conclusion	NOUN
gujaf-314	337	3	and	and	CCONJ
gujaf-314	337	4	recommendations	recommendation	NOUN
gujaf-314	337	5	the	the	DET
gujaf-314	337	6	study	study	NOUN
gujaf-314	337	7	provides	provide	VERB
gujaf-314	337	8	strong	strong	ADJ
gujaf-314	337	9	evidence	evidence	NOUN
gujaf-314	337	10	on	on	ADP
gujaf-314	337	11	the	the	DET
gujaf-314	337	12	impact	impact	NOUN
gujaf-314	337	13	of	of	ADP
gujaf-314	337	14	board	board	NOUN
gujaf-314	337	15	diversity	diversity	NOUN
gujaf-314	337	16	,	,	PUNCT
gujaf-314	337	17	particularly	particularly	ADV
gujaf-314	337	18	female	female	ADJ
gujaf-314	337	19	financial	financial	ADJ
gujaf-314	337	20	expertise	expertise	NOUN
gujaf-314	337	21	(	(	PUNCT
gujaf-314	337	22	ffe	ffe	PROPN
gujaf-314	337	23	)	)	PUNCT
gujaf-314	337	24	,	,	PUNCT
gujaf-314	337	25	female	female	ADJ
gujaf-314	337	26	ceos	ceos	NOUN
gujaf-314	337	27	(	(	PUNCT
gujaf-314	337	28	fceo	fceo	ADJ
gujaf-314	337	29	)	)	PUNCT
gujaf-314	337	30	,	,	PUNCT
gujaf-314	337	31	and	and	CCONJ
gujaf-314	337	32	female	female	ADJ
gujaf-314	337	33	director	director	NOUN
gujaf-314	337	34	nationality	nationality	NOUN
gujaf-314	337	35	(	(	PUNCT
gujaf-314	337	36	fdn	fdn	PROPN
gujaf-314	337	37	)	)	PUNCT
gujaf-314	337	38	,	,	PUNCT
gujaf-314	337	39	on	on	ADP
gujaf-314	337	40	earnings	earning	NOUN
gujaf-314	337	41	quality	quality	NOUN
gujaf-314	337	42	,	,	PUNCT
gujaf-314	337	43	measured	measure	VERB
gujaf-314	337	44	through	through	ADP
gujaf-314	337	45	accruals	accrual	NOUN
gujaf-314	337	46	quality	quality	NOUN
gujaf-314	337	47	,	,	PUNCT
gujaf-314	337	48	across	across	ADP
gujaf-314	337	49	different	different	ADJ
gujaf-314	337	50	econometric	econometric	ADJ
gujaf-314	337	51	models	model	NOUN
gujaf-314	337	52	(	(	PUNCT
gujaf-314	337	53	ols	ol	NOUN
gujaf-314	337	54	,	,	PUNCT
gujaf-314	337	55	2sls	2sls	NOUN
gujaf-314	337	56	,	,	PUNCT
gujaf-314	337	57	and	and	CCONJ
gujaf-314	337	58	fgls	fgl	NOUN
gujaf-314	337	59	)	)	PUNCT
gujaf-314	337	60	.	.	PUNCT
gujaf-314	338	1	the	the	DET
gujaf-314	338	2	findings	finding	NOUN
gujaf-314	338	3	reveal	reveal	VERB
gujaf-314	338	4	that	that	SCONJ
gujaf-314	338	5	female	female	ADJ
gujaf-314	338	6	representation	representation	NOUN
gujaf-314	338	7	in	in	ADP
gujaf-314	338	8	key	key	ADJ
gujaf-314	338	9	governance	governance	NOUN
gujaf-314	338	10	roles	role	NOUN
gujaf-314	338	11	significantly	significantly	ADV
gujaf-314	338	12	enhances	enhance	VERB
gujaf-314	338	13	earnings	earning	NOUN
gujaf-314	338	14	quality	quality	NOUN
gujaf-314	338	15	by	by	ADP
gujaf-314	338	16	reducing	reduce	VERB
gujaf-314	338	17	managerial	managerial	ADJ
gujaf-314	338	18	discretion	discretion	NOUN
gujaf-314	338	19	and	and	CCONJ
gujaf-314	338	20	promoting	promote	VERB
gujaf-314	338	21	stronger	strong	ADJ
gujaf-314	338	22	oversight	oversight	NOUN
gujaf-314	338	23	.	.	PUNCT
gujaf-314	339	1	specifically	specifically	ADV
gujaf-314	339	2	,	,	PUNCT
gujaf-314	339	3	ffe	ffe	PROPN
gujaf-314	339	4	consistently	consistently	ADV
gujaf-314	339	5	shows	show	VERB
gujaf-314	339	6	a	a	DET
gujaf-314	339	7	robust	robust	ADJ
gujaf-314	339	8	negative	negative	ADJ
gujaf-314	339	9	relationship	relationship	NOUN
gujaf-314	339	10	with	with	ADP
gujaf-314	339	11	earnings	earning	NOUN
gujaf-314	339	12	management	management	NOUN
gujaf-314	339	13	,	,	PUNCT
gujaf-314	339	14	indicating	indicate	VERB
gujaf-314	339	15	that	that	SCONJ
gujaf-314	339	16	the	the	DET
gujaf-314	339	17	presence	presence	NOUN
gujaf-314	339	18	of	of	ADP
gujaf-314	339	19	female	female	ADJ
gujaf-314	339	20	financial	financial	ADJ
gujaf-314	339	21	experts	expert	NOUN
gujaf-314	339	22	on	on	ADP
gujaf-314	339	23	the	the	DET
gujaf-314	339	24	board	board	NOUN
gujaf-314	339	25	leads	lead	VERB
gujaf-314	339	26	to	to	ADP
gujaf-314	339	27	higher	high	ADJ
gujaf-314	339	28	earnings	earning	NOUN
gujaf-314	339	29	quality	quality	NOUN
gujaf-314	339	30	,	,	PUNCT
gujaf-314	339	31	reinforcing	reinforce	VERB
gujaf-314	339	32	agency	agency	NOUN
gujaf-314	339	33	theory	theory	NOUN
gujaf-314	339	34	’s	’s	PART
gujaf-314	339	35	assertion	assertion	NOUN
gujaf-314	339	36	that	that	SCONJ
gujaf-314	339	37	expertise	expertise	NOUN
gujaf-314	339	38	and	and	CCONJ
gujaf-314	339	39	diversity	diversity	NOUN
gujaf-314	339	40	improve	improve	VERB
gujaf-314	339	41	financial	financial	ADJ
gujaf-314	339	42	transparency	transparency	NOUN
gujaf-314	339	43	and	and	CCONJ
gujaf-314	339	44	reduce	reduce	VERB
gujaf-314	339	45	agency	agency	NOUN
gujaf-314	339	46	costs	cost	NOUN
gujaf-314	339	47	.	.	PUNCT
gujaf-314	340	1	similarly	similarly	ADV
gujaf-314	340	2	,	,	PUNCT
gujaf-314	340	3	female	female	ADJ
gujaf-314	340	4	ceos	ceo	NOUN
gujaf-314	340	5	are	be	AUX
gujaf-314	340	6	associated	associate	VERB
gujaf-314	340	7	with	with	ADP
gujaf-314	340	8	higher	high	ADJ
gujaf-314	340	9	accruals	accrual	NOUN
gujaf-314	340	10	quality	quality	NOUN
gujaf-314	340	11	,	,	PUNCT
gujaf-314	340	12	suggesting	suggest	VERB
gujaf-314	340	13	their	their	PRON
gujaf-314	340	14	leadership	leadership	NOUN
gujaf-314	340	15	contributes	contribute	VERB
gujaf-314	340	16	to	to	ADP
gujaf-314	340	17	more	more	ADV
gujaf-314	340	18	transparent	transparent	ADJ
gujaf-314	340	19	financial	financial	ADJ
gujaf-314	340	20	reporting	reporting	NOUN
gujaf-314	340	21	,	,	PUNCT
gujaf-314	340	22	despite	despite	SCONJ
gujaf-314	340	23	the	the	DET
gujaf-314	340	24	unique	unique	ADJ
gujaf-314	340	25	pressures	pressure	NOUN
gujaf-314	340	26	they	they	PRON
gujaf-314	340	27	may	may	AUX
gujaf-314	340	28	face	face	VERB
gujaf-314	340	29	.	.	PUNCT
gujaf-314	341	1	the	the	DET
gujaf-314	341	2	mixed	mixed	ADJ
gujaf-314	341	3	results	result	NOUN
gujaf-314	341	4	for	for	ADP
gujaf-314	341	5	fdn	fdn	PROPN
gujaf-314	341	6	,	,	PUNCT
gujaf-314	341	7	showing	show	VERB
gujaf-314	341	8	both	both	CCONJ
gujaf-314	341	9	positive	positive	ADJ
gujaf-314	341	10	and	and	CCONJ
gujaf-314	341	11	negative	negative	ADJ
gujaf-314	341	12	effects	effect	NOUN
gujaf-314	341	13	on	on	ADP
gujaf-314	341	14	earnings	earning	NOUN
gujaf-314	341	15	quality	quality	NOUN
gujaf-314	341	16	,	,	PUNCT
gujaf-314	341	17	highlight	highlight	VERB
gujaf-314	341	18	the	the	DET
gujaf-314	341	19	importance	importance	NOUN
gujaf-314	341	20	of	of	ADP
gujaf-314	341	21	effectively	effectively	ADV
gujaf-314	341	22	integrating	integrate	VERB
gujaf-314	341	23	foreign	foreign	ADJ
gujaf-314	341	24	female	female	ADJ
gujaf-314	341	25	directors	director	NOUN
gujaf-314	341	26	to	to	PART
gujaf-314	341	27	leverage	leverage	VERB
gujaf-314	341	28	their	their	PRON
gujaf-314	341	29	global	global	ADJ
gujaf-314	341	30	perspectives	perspective	NOUN
gujaf-314	341	31	on	on	ADP
gujaf-314	341	32	governance	governance	NOUN
gujaf-314	341	33	.	.	PUNCT
gujaf-314	342	1	in	in	ADP
gujaf-314	342	2	a	a	DET
gujaf-314	342	3	nutshell	nutshell	NOUN
gujaf-314	342	4	,	,	PUNCT
gujaf-314	342	5	the	the	DET
gujaf-314	342	6	rejection	rejection	NOUN
gujaf-314	342	7	of	of	ADP
gujaf-314	342	8	the	the	DET
gujaf-314	342	9	null	null	ADJ
gujaf-314	342	10	hypotheses	hypothesis	NOUN
gujaf-314	342	11	for	for	ADP
gujaf-314	342	12	all	all	DET
gujaf-314	342	13	three	three	NUM
gujaf-314	342	14	variables	variable	NOUN
gujaf-314	342	15	confirms	confirm	VERB
gujaf-314	342	16	the	the	DET
gujaf-314	342	17	significant	significant	ADJ
gujaf-314	342	18	role	role	NOUN
gujaf-314	342	19	that	that	PRON
gujaf-314	342	20	gender	gender	NOUN
gujaf-314	342	21	and	and	CCONJ
gujaf-314	342	22	nationality	nationality	NOUN
gujaf-314	342	23	diversity	diversity	NOUN
gujaf-314	342	24	play	play	VERB
gujaf-314	342	25	in	in	ADP
gujaf-314	342	26	influencing	influence	VERB
gujaf-314	342	27	earnings	earning	NOUN
gujaf-314	342	28	quality	quality	NOUN
gujaf-314	342	29	.	.	PUNCT
gujaf-314	343	1	to	to	PART
gujaf-314	343	2	strengthen	strengthen	VERB
gujaf-314	343	3	financial	financial	ADJ
gujaf-314	343	4	oversight	oversight	NOUN
gujaf-314	343	5	in	in	ADP
gujaf-314	343	6	nigeria	nigeria	PROPN
gujaf-314	343	7	's	's	PART
gujaf-314	343	8	financial	financial	ADJ
gujaf-314	343	9	institutions	institution	NOUN
gujaf-314	343	10	,	,	PUNCT
gujaf-314	343	11	it	it	PRON
gujaf-314	343	12	's	be	AUX
gujaf-314	343	13	crucial	crucial	ADJ
gujaf-314	343	14	to	to	PART
gujaf-314	343	15	actively	actively	ADV
gujaf-314	343	16	increase	increase	VERB
gujaf-314	343	17	the	the	DET
gujaf-314	343	18	representation	representation	NOUN
gujaf-314	343	19	of	of	ADP
gujaf-314	343	20	women	woman	NOUN
gujaf-314	343	21	with	with	ADP
gujaf-314	343	22	financial	financial	ADJ
gujaf-314	343	23	expertise	expertise	NOUN
gujaf-314	343	24	on	on	ADP
gujaf-314	343	25	corporate	corporate	ADJ
gujaf-314	343	26	boards	board	NOUN
gujaf-314	343	27	.	.	PUNCT
gujaf-314	344	1	the	the	DET
gujaf-314	344	2	study	study	NOUN
gujaf-314	344	3	highlights	highlight	NOUN
gujaf-314	344	4	that	that	SCONJ
gujaf-314	344	5	female	female	ADJ
gujaf-314	344	6	financial	financial	ADJ
gujaf-314	344	7	expertise	expertise	NOUN
gujaf-314	344	8	has	have	VERB
gujaf-314	344	9	a	a	DET
gujaf-314	344	10	robust	robust	ADJ
gujaf-314	344	11	negative	negative	ADJ
gujaf-314	344	12	relationship	relationship	NOUN
gujaf-314	344	13	with	with	ADP
gujaf-314	344	14	earnings	earning	NOUN
gujaf-314	344	15	management	management	NOUN
gujaf-314	344	16	,	,	PUNCT
gujaf-314	344	17	indicating	indicate	VERB
gujaf-314	344	18	that	that	SCONJ
gujaf-314	344	19	women	woman	NOUN
gujaf-314	344	20	with	with	ADP
gujaf-314	344	21	a	a	DET
gujaf-314	344	22	solid	solid	ADJ
gujaf-314	344	23	background	background	NOUN
gujaf-314	344	24	in	in	ADP
gujaf-314	344	25	finance	finance	NOUN
gujaf-314	344	26	can	can	AUX
gujaf-314	344	27	significantly	significantly	ADV
gujaf-314	344	28	enhance	enhance	VERB
gujaf-314	344	29	earnings	earning	NOUN
gujaf-314	344	30	quality	quality	NOUN
gujaf-314	344	31	and	and	CCONJ
gujaf-314	344	32	reduce	reduce	VERB
gujaf-314	344	33	managerial	managerial	ADJ
gujaf-314	344	34	discretion	discretion	NOUN
gujaf-314	344	35	.	.	PUNCT
gujaf-314	345	1	management	management	NOUN
gujaf-314	345	2	should	should	AUX
gujaf-314	345	3	actively	actively	ADV
gujaf-314	345	4	recruit	recruit	VERB
gujaf-314	345	5	and	and	CCONJ
gujaf-314	345	6	integrate	integrate	VERB
gujaf-314	345	7	women	woman	NOUN
gujaf-314	345	8	with	with	ADP
gujaf-314	345	9	proven	prove	VERB
gujaf-314	345	10	financial	financial	ADJ
gujaf-314	345	11	skills	skill	NOUN
gujaf-314	345	12	into	into	ADP
gujaf-314	345	13	their	their	PRON
gujaf-314	345	14	governance	governance	NOUN
gujaf-314	345	15	teams	team	NOUN
gujaf-314	345	16	,	,	PUNCT
gujaf-314	345	17	recognizing	recognize	VERB
gujaf-314	345	18	their	their	PRON
gujaf-314	345	19	significant	significant	ADJ
gujaf-314	345	20	role	role	NOUN
gujaf-314	345	21	in	in	ADP
gujaf-314	345	22	curbing	curb	VERB
gujaf-314	345	23	earnings	earning	NOUN
gujaf-314	345	24	management	management	NOUN
gujaf-314	345	25	and	and	CCONJ
gujaf-314	345	26	enhancing	enhance	VERB
gujaf-314	345	27	financial	financial	ADJ
gujaf-314	345	28	transparency	transparency	NOUN
gujaf-314	345	29	.	.	PUNCT
gujaf-314	346	1	by	by	ADP
gujaf-314	346	2	prioritizing	prioritize	VERB
gujaf-314	346	3	female	female	ADJ
gujaf-314	346	4	financial	financial	ADJ
gujaf-314	346	5	experts	expert	NOUN
gujaf-314	346	6	,	,	PUNCT
gujaf-314	346	7	firms	firm	NOUN
gujaf-314	346	8	can	can	AUX
gujaf-314	346	9	not	not	PART
gujaf-314	346	10	only	only	ADV
gujaf-314	346	11	boost	boost	VERB
gujaf-314	346	12	the	the	DET
gujaf-314	346	13	accuracy	accuracy	NOUN
gujaf-314	346	14	of	of	ADP
gujaf-314	346	15	their	their	PRON
gujaf-314	346	16	financial	financial	ADJ
gujaf-314	346	17	reporting	reporting	NOUN
gujaf-314	346	18	but	but	CCONJ
gujaf-314	346	19	also	also	ADV
gujaf-314	346	20	align	align	VERB
gujaf-314	346	21	with	with	ADP
gujaf-314	346	22	agency	agency	NOUN
gujaf-314	346	23	theory	theory	NOUN
gujaf-314	346	24	’s	’s	PART
gujaf-314	346	25	principles	principle	NOUN
gujaf-314	346	26	of	of	ADP
gujaf-314	346	27	minimizing	minimize	VERB
gujaf-314	346	28	agency	agency	NOUN
gujaf-314	346	29	costs	cost	NOUN
gujaf-314	346	30	through	through	ADP
gujaf-314	346	31	skilled	skilled	ADJ
gujaf-314	346	32	oversight	oversight	NOUN
gujaf-314	346	33	.	.	PUNCT
gujaf-314	347	1	this	this	DET
gujaf-314	347	2	focused	focused	ADJ
gujaf-314	347	3	strategy	strategy	NOUN
gujaf-314	347	4	would	would	AUX
gujaf-314	347	5	directly	directly	ADV
gujaf-314	347	6	contribute	contribute	VERB
gujaf-314	347	7	to	to	ADP
gujaf-314	347	8	more	more	ADV
gujaf-314	347	9	robust	robust	ADJ
gujaf-314	347	10	financial	financial	ADJ
gujaf-314	347	11	governance	governance	NOUN
gujaf-314	347	12	structures	structure	NOUN
gujaf-314	347	13	.	.	PUNCT
gujaf-314	348	1	similarly	similarly	ADV
gujaf-314	348	2	,	,	PUNCT
gujaf-314	348	3	promoting	promote	VERB
gujaf-314	348	4	more	more	ADJ
gujaf-314	348	5	women	woman	NOUN
gujaf-314	348	6	to	to	PART
gujaf-314	348	7	ceo	ceo	VERB
gujaf-314	348	8	positions	position	NOUN
gujaf-314	348	9	within	within	ADP
gujaf-314	348	10	nigerian	nigerian	ADJ
gujaf-314	348	11	financial	financial	ADJ
gujaf-314	348	12	firms	firm	NOUN
gujaf-314	348	13	can	can	AUX
gujaf-314	348	14	be	be	AUX
gujaf-314	348	15	a	a	DET
gujaf-314	348	16	game	game	NOUN
gujaf-314	348	17	changer	changer	NOUN
gujaf-314	348	18	in	in	ADP
gujaf-314	348	19	enhancing	enhance	VERB
gujaf-314	348	20	corporate	corporate	ADJ
gujaf-314	348	21	governance	governance	NOUN
gujaf-314	348	22	practices	practice	NOUN
gujaf-314	348	23	.	.	PUNCT
gujaf-314	349	1	the	the	DET
gujaf-314	349	2	study	study	NOUN
gujaf-314	349	3	suggests	suggest	VERB
gujaf-314	349	4	that	that	SCONJ
gujaf-314	349	5	encouraging	encourage	VERB
gujaf-314	349	6	female	female	ADJ
gujaf-314	349	7	leadership	leadership	NOUN
gujaf-314	349	8	at	at	ADP
gujaf-314	349	9	the	the	DET
gujaf-314	349	10	executive	executive	ADJ
gujaf-314	349	11	level	level	NOUN
gujaf-314	349	12	,	,	PUNCT
gujaf-314	349	13	specifically	specifically	ADV
gujaf-314	349	14	by	by	ADP
gujaf-314	349	15	appointing	appoint	VERB
gujaf-314	349	16	more	more	ADJ
gujaf-314	349	17	women	woman	NOUN
gujaf-314	349	18	to	to	ADP
gujaf-314	349	19	ceo	ceo	NOUN
gujaf-314	349	20	positions	position	NOUN
gujaf-314	349	21	,	,	PUNCT
gujaf-314	349	22	can	can	AUX
gujaf-314	349	23	lead	lead	VERB
gujaf-314	349	24	to	to	ADP
gujaf-314	349	25	higher	high	ADJ
gujaf-314	349	26	accruals	accrual	NOUN
gujaf-314	349	27	quality	quality	NOUN
gujaf-314	349	28	and	and	CCONJ
gujaf-314	349	29	clearer	clear	ADJ
gujaf-314	349	30	financial	financial	ADJ
gujaf-314	349	31	disclosures	disclosure	NOUN
gujaf-314	349	32	.	.	PUNCT
gujaf-314	350	1	female	female	ADJ
gujaf-314	350	2	ceos	ceo	NOUN
gujaf-314	350	3	are	be	AUX
gujaf-314	350	4	seen	see	VERB
gujaf-314	350	5	to	to	PART
gujaf-314	350	6	bring	bring	VERB
gujaf-314	350	7	a	a	DET
gujaf-314	350	8	level	level	NOUN
gujaf-314	350	9	of	of	ADP
gujaf-314	350	10	integrity	integrity	NOUN
gujaf-314	350	11	and	and	CCONJ
gujaf-314	350	12	transparency	transparency	NOUN
gujaf-314	350	13	to	to	ADP
gujaf-314	350	14	financial	financial	ADJ
gujaf-314	350	15	reporting	reporting	NOUN
gujaf-314	350	16	that	that	PRON
gujaf-314	350	17	strengthens	strengthen	VERB
gujaf-314	350	18	corporate	corporate	ADJ
gujaf-314	350	19	decisionmaking	decisionmaking	NOUN
gujaf-314	350	20	and	and	CCONJ
gujaf-314	350	21	risk	risk	NOUN
gujaf-314	350	22	management	management	NOUN
gujaf-314	350	23	processes	process	NOUN
gujaf-314	350	24	.	.	PUNCT
gujaf-314	351	1	organizations	organization	NOUN
gujaf-314	351	2	should	should	AUX
gujaf-314	351	3	,	,	PUNCT
gujaf-314	351	4	therefore	therefore	ADV
gujaf-314	351	5	,	,	PUNCT
gujaf-314	351	6	build	build	VERB
gujaf-314	351	7	a	a	DET
gujaf-314	351	8	supportive	supportive	ADJ
gujaf-314	351	9	pathway	pathway	NOUN
gujaf-314	351	10	for	for	SCONJ
gujaf-314	351	11	women	woman	NOUN
gujaf-314	351	12	to	to	PART
gujaf-314	351	13	ascend	ascend	VERB
gujaf-314	351	14	to	to	ADP
gujaf-314	351	15	leadership	leadership	NOUN
gujaf-314	351	16	roles	role	NOUN
gujaf-314	351	17	,	,	PUNCT
gujaf-314	351	18	leveraging	leverage	VERB
gujaf-314	351	19	their	their	PRON
gujaf-314	351	20	unique	unique	ADJ
gujaf-314	351	21	capabilities	capability	NOUN
gujaf-314	351	22	to	to	PART
gujaf-314	351	23	foster	foster	VERB
gujaf-314	351	24	a	a	DET
gujaf-314	351	25	culture	culture	NOUN
gujaf-314	351	26	of	of	ADP
gujaf-314	351	27	ethical	ethical	ADJ
gujaf-314	351	28	governance	governance	NOUN
gujaf-314	351	29	and	and	CCONJ
gujaf-314	351	30	accountability	accountability	NOUN
gujaf-314	351	31	.	.	PUNCT
gujaf-314	352	1	for	for	ADP
gujaf-314	352	2	firms	firm	NOUN
gujaf-314	352	3	aiming	aim	VERB
gujaf-314	352	4	to	to	PART
gujaf-314	352	5	capitalize	capitalize	VERB
gujaf-314	352	6	on	on	ADP
gujaf-314	352	7	the	the	DET
gujaf-314	352	8	benefits	benefit	NOUN
gujaf-314	352	9	of	of	ADP
gujaf-314	352	10	female	female	ADJ
gujaf-314	352	11	director	director	NOUN
gujaf-314	352	12	nationality	nationality	NOUN
gujaf-314	352	13	(	(	PUNCT
gujaf-314	352	14	fdn	fdn	PROPN
gujaf-314	352	15	)	)	PUNCT
gujaf-314	352	16	diversity	diversity	NOUN
gujaf-314	352	17	,	,	PUNCT
gujaf-314	352	18	it	it	PRON
gujaf-314	352	19	’s	’	VERB
gujaf-314	352	20	crucial	crucial	ADJ
gujaf-314	352	21	to	to	PART
gujaf-314	352	22	create	create	VERB
gujaf-314	352	23	an	an	DET
gujaf-314	352	24	inclusive	inclusive	ADJ
gujaf-314	352	25	environment	environment	NOUN
gujaf-314	352	26	that	that	PRON
gujaf-314	352	27	values	value	VERB
gujaf-314	352	28	diverse	diverse	VERB
gujaf-314	352	29	cultural	cultural	ADJ
gujaf-314	352	30	insights	insight	NOUN
gujaf-314	352	31	and	and	CCONJ
gujaf-314	352	32	global	global	ADJ
gujaf-314	352	33	perspectives	perspective	NOUN
gujaf-314	352	34	.	.	PUNCT
gujaf-314	353	1	the	the	DET
gujaf-314	353	2	study	study	NOUN
gujaf-314	353	3	’s	’s	PART
gujaf-314	353	4	mixed	mixed	ADJ
gujaf-314	353	5	results	result	NOUN
gujaf-314	353	6	on	on	ADP
gujaf-314	353	7	fdn	fdn	PROPN
gujaf-314	353	8	underscore	underscore	NOUN
gujaf-314	353	9	the	the	DET
gujaf-314	353	10	need	need	NOUN
gujaf-314	353	11	for	for	ADP
gujaf-314	353	12	strategies	strategy	NOUN
gujaf-314	353	13	that	that	PRON
gujaf-314	353	14	effectively	effectively	ADV
gujaf-314	353	15	integrate	integrate	VERB
gujaf-314	353	16	foreign	foreign	ADJ
gujaf-314	353	17	female	female	ADJ
gujaf-314	353	18	directors	director	NOUN
gujaf-314	353	19	into	into	ADP
gujaf-314	353	20	the	the	DET
gujaf-314	353	21	boardroom	boardroom	NOUN
gujaf-314	353	22	.	.	PUNCT
gujaf-314	354	1	developing	develop	VERB
gujaf-314	354	2	tailored	tailor	VERB
gujaf-314	354	3	onboarding	onboarding	NOUN
gujaf-314	354	4	programs	program	NOUN
gujaf-314	354	5	,	,	PUNCT
gujaf-314	354	6	mentorship	mentorship	NOUN
gujaf-314	354	7	opportunities	opportunity	NOUN
gujaf-314	354	8	,	,	PUNCT
gujaf-314	354	9	and	and	CCONJ
gujaf-314	354	10	cross	cross	ADJ
gujaf-314	354	11	-	-	ADJ
gujaf-314	354	12	cultural	cultural	ADJ
gujaf-314	354	13	training	training	NOUN
gujaf-314	354	14	can	can	AUX
gujaf-314	354	15	help	help	VERB
gujaf-314	354	16	foreign	foreign	ADJ
gujaf-314	354	17	directors	director	NOUN
gujaf-314	354	18	seamlessly	seamlessly	ADV
gujaf-314	354	19	blend	blend	VERB
gujaf-314	354	20	gusau	gusau	ADJ
gujaf-314	354	21	journal	journal	PROPN
gujaf-314	354	22	of	of	ADP
gujaf-314	354	23	accounting	accounting	NOUN
gujaf-314	354	24	and	and	CCONJ
gujaf-314	354	25	finance	finance	NOUN
gujaf-314	354	26	,	,	PUNCT
gujaf-314	354	27	vol	vol	NOUN
gujaf-314	354	28	.	.	PROPN
gujaf-314	354	29	5	5	NUM
gujaf-314	354	30	,	,	PUNCT
gujaf-314	354	31	issue	issue	NOUN
gujaf-314	354	32	2	2	NUM
gujaf-314	354	33	,	,	PUNCT
gujaf-314	354	34	october	october	PROPN
gujaf-314	354	35	,	,	PUNCT
gujaf-314	354	36	2024	2024	NUM
gujaf-314	354	37	16	16	NUM
gujaf-314	354	38	into	into	ADP
gujaf-314	354	39	the	the	DET
gujaf-314	354	40	company	company	NOUN
gujaf-314	354	41	's	's	PART
gujaf-314	354	42	governance	governance	NOUN
gujaf-314	354	43	structure	structure	NOUN
gujaf-314	354	44	,	,	PUNCT
gujaf-314	354	45	enhancing	enhance	VERB
gujaf-314	354	46	their	their	PRON
gujaf-314	354	47	ability	ability	NOUN
gujaf-314	354	48	to	to	PART
gujaf-314	354	49	contribute	contribute	VERB
gujaf-314	354	50	meaningfully	meaningfully	ADV
gujaf-314	354	51	to	to	ADP
gujaf-314	354	52	financial	financial	ADJ
gujaf-314	354	53	oversight	oversight	NOUN
gujaf-314	354	54	.	.	PUNCT
gujaf-314	355	1	companies	company	NOUN
gujaf-314	355	2	and	and	CCONJ
gujaf-314	355	3	policymakers	policymaker	NOUN
gujaf-314	355	4	should	should	AUX
gujaf-314	355	5	also	also	ADV
gujaf-314	355	6	prioritize	prioritize	VERB
gujaf-314	355	7	diversity	diversity	NOUN
gujaf-314	355	8	initiatives	initiative	NOUN
gujaf-314	355	9	that	that	PRON
gujaf-314	355	10	encourage	encourage	VERB
gujaf-314	355	11	a	a	DET
gujaf-314	355	12	balanced	balanced	ADJ
gujaf-314	355	13	representation	representation	NOUN
gujaf-314	355	14	of	of	ADP
gujaf-314	355	15	gender	gender	NOUN
gujaf-314	355	16	and	and	CCONJ
gujaf-314	355	17	nationality	nationality	NOUN
gujaf-314	355	18	on	on	ADP
gujaf-314	355	19	boards	board	NOUN
gujaf-314	355	20	to	to	PART
gujaf-314	355	21	drive	drive	VERB
gujaf-314	355	22	innovation	innovation	NOUN
gujaf-314	355	23	and	and	CCONJ
gujaf-314	355	24	improve	improve	VERB
gujaf-314	355	25	the	the	DET
gujaf-314	355	26	quality	quality	NOUN
gujaf-314	355	27	of	of	ADP
gujaf-314	355	28	financial	financial	ADJ
gujaf-314	355	29	governance	governance	NOUN
gujaf-314	355	30	.	.	PUNCT
gujaf-314	356	1	references	reference	NOUN
gujaf-314	356	2	abbadi	abbadi	NOUN
gujaf-314	356	3	,	,	PUNCT
gujaf-314	356	4	s.	s.	PROPN
gujaf-314	356	5	s.	s.	PROPN
gujaf-314	356	6	,	,	PUNCT
gujaf-314	356	7	hijazi	hijazi	PROPN
gujaf-314	356	8	,	,	PUNCT
gujaf-314	356	9	q.	q.	PROPN
gujaf-314	356	10	f.	f.	PROPN
gujaf-314	356	11	,	,	PUNCT
gujaf-314	356	12	&	&	CCONJ
gujaf-314	356	13	al	al	PROPN
gujaf-314	356	14	-	-	PUNCT
gujaf-314	356	15	rimawi	rimawi	PROPN
gujaf-314	356	16	,	,	PUNCT
gujaf-314	356	17	q.	q.	PROPN
gujaf-314	356	18	(	(	PUNCT
gujaf-314	356	19	2016	2016	NUM
gujaf-314	356	20	)	)	PUNCT
gujaf-314	356	21	.	.	PUNCT
gujaf-314	357	1	the	the	DET
gujaf-314	357	2	effect	effect	NOUN
gujaf-314	357	3	of	of	ADP
gujaf-314	357	4	corporate	corporate	ADJ
gujaf-314	357	5	governance	governance	NOUN
gujaf-314	357	6	on	on	ADP
gujaf-314	357	7	the	the	DET
gujaf-314	357	8	quality	quality	NOUN
gujaf-314	357	9	of	of	ADP
gujaf-314	357	10	earnings	earning	NOUN
gujaf-314	357	11	:	:	PUNCT
gujaf-314	357	12	evidence	evidence	NOUN
gujaf-314	357	13	from	from	ADP
gujaf-314	357	14	jordan	jordan	PROPN
gujaf-314	357	15	.	.	PUNCT
gujaf-314	358	1	journal	journal	PROPN
gujaf-314	358	2	of	of	ADP
gujaf-314	358	3	accounting	accounting	NOUN
gujaf-314	358	4	and	and	CCONJ
gujaf-314	358	5	finance	finance	NOUN
gujaf-314	358	6	,	,	PUNCT
gujaf-314	358	7	16(4	16(4	NUM
gujaf-314	358	8	)	)	PUNCT
gujaf-314	358	9	,	,	PUNCT
gujaf-314	358	10	7281	7281	NUM
gujaf-314	358	11	.	.	PUNCT
gujaf-314	359	1	akpan	akpan	PROPN
gujaf-314	359	2	,	,	PUNCT
gujaf-314	359	3	u.	u.	PROPN
gujaf-314	359	4	(	(	PUNCT
gujaf-314	359	5	2024	2024	NUM
gujaf-314	359	6	)	)	PUNCT
gujaf-314	359	7	.	.	PUNCT
gujaf-314	360	1	analyzing	analyze	VERB
gujaf-314	360	2	the	the	DET
gujaf-314	360	3	impact	impact	NOUN
gujaf-314	360	4	of	of	ADP
gujaf-314	360	5	gender	gender	NOUN
gujaf-314	360	6	diversity	diversity	NOUN
gujaf-314	360	7	on	on	ADP
gujaf-314	360	8	corporate	corporate	ADJ
gujaf-314	360	9	performance	performance	NOUN
gujaf-314	360	10	.	.	PUNCT
gujaf-314	361	1	journal	journal	NOUN
gujaf-314	361	2	of	of	ADP
gujaf-314	361	3	business	business	NOUN
gujaf-314	361	4	research	research	NOUN
gujaf-314	361	5	,	,	PUNCT
gujaf-314	361	6	36(2	36(2	NUM
gujaf-314	361	7	)	)	PUNCT
gujaf-314	361	8	,	,	PUNCT
gujaf-314	361	9	254	254	NUM
gujaf-314	361	10	-	-	SYM
gujaf-314	361	11	268	268	NUM
gujaf-314	361	12	.	.	PUNCT
gujaf-314	362	1	akpotor	akpotor	NOUN
gujaf-314	362	2	,	,	PUNCT
gujaf-314	362	3	v.	v.	PROPN
gujaf-314	362	4	a.	a.	PROPN
gujaf-314	362	5	,	,	PUNCT
gujaf-314	362	6	osemwengie	osemwengie	PROPN
gujaf-314	362	7	,	,	PUNCT
gujaf-314	362	8	o.	o.	PROPN
gujaf-314	362	9	f.	f.	PROPN
gujaf-314	362	10	,	,	PUNCT
gujaf-314	362	11	&	&	CCONJ
gujaf-314	362	12	imuentinyan	imuentinyan	PROPN
gujaf-314	362	13	,	,	PUNCT
gujaf-314	362	14	e.	e.	PROPN
gujaf-314	362	15	c.	c.	PROPN
gujaf-314	362	16	(	(	PUNCT
gujaf-314	362	17	2019	2019	NUM
gujaf-314	362	18	)	)	PUNCT
gujaf-314	362	19	.	.	PUNCT
gujaf-314	363	1	corporate	corporate	ADJ
gujaf-314	363	2	board	board	NOUN
gujaf-314	363	3	diversity	diversity	NOUN
gujaf-314	363	4	and	and	CCONJ
gujaf-314	363	5	audit	audit	NOUN
gujaf-314	363	6	quality	quality	NOUN
gujaf-314	363	7	.	.	PUNCT
gujaf-314	364	1	journal	journal	PROPN
gujaf-314	364	2	of	of	ADP
gujaf-314	364	3	accounting	accounting	NOUN
gujaf-314	364	4	,	,	PUNCT
gujaf-314	364	5	business	business	NOUN
gujaf-314	364	6	and	and	CCONJ
gujaf-314	364	7	social	social	ADJ
gujaf-314	364	8	sciences	science	NOUN
gujaf-314	364	9	,	,	PUNCT
gujaf-314	364	10	1(2	1(2	NUM
gujaf-314	364	11	)	)	PUNCT
gujaf-314	364	12	,	,	PUNCT
gujaf-314	364	13	83	83	NUM
gujaf-314	364	14	-	-	SYM
gujaf-314	364	15	100	100	NUM
gujaf-314	364	16	.	.	PUNCT
gujaf-314	365	1	almomani	almomani	PROPN
gujaf-314	365	2	,	,	PUNCT
gujaf-314	365	3	t.	t.	NOUN
gujaf-314	365	4	m.	m.	NOUN
gujaf-314	365	5	(	(	PUNCT
gujaf-314	365	6	2021	2021	NUM
gujaf-314	365	7	)	)	PUNCT
gujaf-314	365	8	.	.	PUNCT
gujaf-314	366	1	the	the	DET
gujaf-314	366	2	effects	effect	NOUN
gujaf-314	366	3	of	of	ADP
gujaf-314	366	4	the	the	DET
gujaf-314	366	5	relationship	relationship	NOUN
gujaf-314	366	6	between	between	ADP
gujaf-314	366	7	board	board	NOUN
gujaf-314	366	8	diversity	diversity	NOUN
gujaf-314	366	9	and	and	CCONJ
gujaf-314	366	10	earnings	earning	NOUN
gujaf-314	366	11	quality	quality	NOUN
gujaf-314	366	12	:	:	PUNCT
gujaf-314	366	13	evidence	evidence	NOUN
gujaf-314	366	14	from	from	ADP
gujaf-314	366	15	firms	firm	NOUN
gujaf-314	366	16	on	on	ADP
gujaf-314	366	17	the	the	DET
gujaf-314	366	18	amman	amman	PROPN
gujaf-314	366	19	stock	stock	PROPN
gujaf-314	366	20	exchange	exchange	PROPN
gujaf-314	366	21	.	.	PUNCT
gujaf-314	367	1	american	american	PROPN
gujaf-314	367	2	international	international	PROPN
gujaf-314	367	3	journal	journal	PROPN
gujaf-314	367	4	of	of	ADP
gujaf-314	367	5	business	business	NOUN
gujaf-314	367	6	management	management	NOUN
gujaf-314	367	7	(	(	PUNCT
gujaf-314	367	8	aijbm	aijbm	PROPN
gujaf-314	367	9	)	)	PUNCT
gujaf-314	367	10	,	,	PUNCT
gujaf-314	367	11	4(7	4(7	NUM
gujaf-314	367	12	)	)	PUNCT
gujaf-314	367	13	,	,	PUNCT
gujaf-314	367	14	39	39	NUM
gujaf-314	367	15	-	-	SYM
gujaf-314	367	16	45	45	NUM
gujaf-314	367	17	.	.	PUNCT
gujaf-314	368	1	ararat	ararat	PROPN
gujaf-314	368	2	,	,	PUNCT
gujaf-314	368	3	m.	m.	NOUN
gujaf-314	368	4	,	,	PUNCT
gujaf-314	368	5	black	black	NOUN
gujaf-314	368	6	,	,	PUNCT
gujaf-314	368	7	b.	b.	PROPN
gujaf-314	368	8	s.	s.	PROPN
gujaf-314	368	9	,	,	PUNCT
gujaf-314	368	10	&	&	CCONJ
gujaf-314	368	11	yurtoglu	yurtoglu	PROPN
gujaf-314	368	12	,	,	PUNCT
gujaf-314	368	13	b.	b.	PROPN
gujaf-314	368	14	b.	b.	PROPN
gujaf-314	368	15	(	(	PUNCT
gujaf-314	368	16	2010	2010	NUM
gujaf-314	368	17	)	)	PUNCT
gujaf-314	368	18	.	.	PUNCT
gujaf-314	369	1	corporate	corporate	ADJ
gujaf-314	369	2	governance	governance	NOUN
gujaf-314	369	3	,	,	PUNCT
gujaf-314	369	4	board	board	NOUN
gujaf-314	369	5	diversity	diversity	NOUN
gujaf-314	369	6	,	,	PUNCT
gujaf-314	369	7	and	and	CCONJ
gujaf-314	369	8	firm	firm	ADJ
gujaf-314	369	9	performance	performance	NOUN
gujaf-314	369	10	:	:	PUNCT
gujaf-314	369	11	emerging	emerge	VERB
gujaf-314	369	12	market	market	NOUN
gujaf-314	369	13	evidence	evidence	NOUN
gujaf-314	369	14	.	.	PUNCT
gujaf-314	370	1	journal	journal	NOUN
gujaf-314	370	2	of	of	ADP
gujaf-314	370	3	financial	financial	ADJ
gujaf-314	370	4	economics	economic	NOUN
gujaf-314	370	5	,	,	PUNCT
gujaf-314	370	6	15(1	15(1	NUM
gujaf-314	370	7	)	)	PUNCT
gujaf-314	370	8	,	,	PUNCT
gujaf-314	370	9	89110	89110	NUM
gujaf-314	370	10	.	.	PUNCT
gujaf-314	371	1	brennan	brennan	PROPN
gujaf-314	371	2	,	,	PUNCT
gujaf-314	371	3	n.	n.	PROPN
gujaf-314	371	4	m.	m.	NOUN
gujaf-314	371	5	(	(	PUNCT
gujaf-314	371	6	2006	2006	NUM
gujaf-314	371	7	)	)	PUNCT
gujaf-314	371	8	.	.	PUNCT
gujaf-314	372	1	board	board	NOUN
gujaf-314	372	2	effectiveness	effectiveness	NOUN
gujaf-314	372	3	:	:	PUNCT
gujaf-314	372	4	do	do	AUX
gujaf-314	372	5	the	the	DET
gujaf-314	372	6	agency	agency	NOUN
gujaf-314	372	7	and	and	CCONJ
gujaf-314	372	8	resource	resource	NOUN
gujaf-314	372	9	dependence	dependence	NOUN
gujaf-314	372	10	perspectives	perspective	NOUN
gujaf-314	372	11	align	align	VERB
gujaf-314	372	12	?	?	PUNCT
gujaf-314	373	1	corporate	corporate	ADJ
gujaf-314	373	2	governance	governance	NOUN
gujaf-314	373	3	:	:	PUNCT
gujaf-314	373	4	an	an	DET
gujaf-314	373	5	international	international	ADJ
gujaf-314	373	6	review	review	NOUN
gujaf-314	373	7	,	,	PUNCT
gujaf-314	373	8	14(6	14(6	NOUN
gujaf-314	373	9	)	)	PUNCT
gujaf-314	373	10	,	,	PUNCT
gujaf-314	373	11	617	617	NUM
gujaf-314	373	12	-	-	SYM
gujaf-314	373	13	626	626	NUM
gujaf-314	373	14	.	.	PUNCT
gujaf-314	374	1	budiyati	budiyati	PROPN
gujaf-314	374	2	,	,	PUNCT
gujaf-314	374	3	r.	r.	PROPN
gujaf-314	374	4	,	,	PUNCT
gujaf-314	374	5	&	&	CCONJ
gujaf-314	374	6	wijaya	wijaya	PROPN
gujaf-314	374	7	,	,	PUNCT
gujaf-314	374	8	y.	y.	PROPN
gujaf-314	374	9	(	(	PUNCT
gujaf-314	374	10	2023	2023	NUM
gujaf-314	374	11	)	)	PUNCT
gujaf-314	374	12	.	.	PUNCT
gujaf-314	375	1	the	the	DET
gujaf-314	375	2	impact	impact	NOUN
gujaf-314	375	3	of	of	ADP
gujaf-314	375	4	board	board	NOUN
gujaf-314	375	5	diversity	diversity	NOUN
gujaf-314	375	6	on	on	ADP
gujaf-314	375	7	corporate	corporate	ADJ
gujaf-314	375	8	governance	governance	NOUN
gujaf-314	375	9	and	and	CCONJ
gujaf-314	375	10	financial	financial	ADJ
gujaf-314	375	11	performance	performance	NOUN
gujaf-314	375	12	.	.	PUNCT
gujaf-314	376	1	asian	asian	ADJ
gujaf-314	376	2	journal	journal	PROPN
gujaf-314	376	3	of	of	ADP
gujaf-314	376	4	accounting	accounting	NOUN
gujaf-314	376	5	research	research	NOUN
gujaf-314	376	6	,	,	PUNCT
gujaf-314	376	7	9(1	9(1	NUM
gujaf-314	376	8	)	)	PUNCT
gujaf-314	376	9	,	,	PUNCT
gujaf-314	376	10	123	123	NUM
gujaf-314	376	11	-	-	SYM
gujaf-314	376	12	136	136	NUM
gujaf-314	376	13	.	.	PUNCT
gujaf-314	377	1	busirin	busirin	NOUN
gujaf-314	377	2	,	,	PUNCT
gujaf-314	377	3	s.	s.	PROPN
gujaf-314	377	4	n.	n.	PROPN
gujaf-314	377	5	,	,	PUNCT
gujaf-314	377	6	zakaria	zakaria	PROPN
gujaf-314	377	7	,	,	PUNCT
gujaf-314	377	8	n.	n.	PROPN
gujaf-314	377	9	b.	b.	PROPN
gujaf-314	377	10	,	,	PUNCT
gujaf-314	377	11	&	&	CCONJ
gujaf-314	377	12	majid	majid	PROPN
gujaf-314	377	13	,	,	PUNCT
gujaf-314	377	14	n.	n.	PROPN
gujaf-314	377	15	(	(	PUNCT
gujaf-314	377	16	2015	2015	NUM
gujaf-314	377	17	)	)	PUNCT
gujaf-314	377	18	.	.	PUNCT
gujaf-314	378	1	the	the	DET
gujaf-314	378	2	effect	effect	NOUN
gujaf-314	378	3	of	of	ADP
gujaf-314	378	4	board	board	NOUN
gujaf-314	378	5	diversity	diversity	NOUN
gujaf-314	378	6	towards	towards	ADP
gujaf-314	378	7	earnings	earning	NOUN
gujaf-314	378	8	quality	quality	NOUN
gujaf-314	378	9	.	.	PUNCT
gujaf-314	379	1	international	international	ADJ
gujaf-314	379	2	journal	journal	PROPN
gujaf-314	379	3	of	of	ADP
gujaf-314	379	4	economics	economic	NOUN
gujaf-314	379	5	and	and	CCONJ
gujaf-314	379	6	financial	financial	ADJ
gujaf-314	379	7	issues	issue	NOUN
gujaf-314	379	8	,	,	PUNCT
gujaf-314	379	9	5(special	5(special	ADJ
gujaf-314	379	10	issue	issue	NOUN
gujaf-314	379	11	)	)	PUNCT
gujaf-314	379	12	,	,	PUNCT
gujaf-314	379	13	315323	315323	NUM
gujaf-314	379	14	.	.	PUNCT
gujaf-314	380	1	central	central	ADJ
gujaf-314	380	2	bank	bank	PROPN
gujaf-314	380	3	of	of	ADP
gujaf-314	380	4	nigeria	nigeria	PROPN
gujaf-314	380	5	(	(	PUNCT
gujaf-314	380	6	cbn	cbn	PROPN
gujaf-314	380	7	)	)	PUNCT
gujaf-314	380	8	.	.	PUNCT
gujaf-314	381	1	(	(	PUNCT
gujaf-314	381	2	2015	2015	NUM
gujaf-314	381	3	)	)	PUNCT
gujaf-314	381	4	.	.	PUNCT
gujaf-314	382	1	fraud	fraud	NOUN
gujaf-314	382	2	and	and	CCONJ
gujaf-314	382	3	forgeries	forgery	NOUN
gujaf-314	382	4	in	in	ADP
gujaf-314	382	5	the	the	DET
gujaf-314	382	6	nigerian	nigerian	ADJ
gujaf-314	382	7	banking	banking	NOUN
gujaf-314	382	8	sector	sector	NOUN
gujaf-314	382	9	.	.	PUNCT
gujaf-314	383	1	retrieved	retrieve	VERB
gujaf-314	383	2	from	from	ADP
gujaf-314	383	3	https://www.cbn.gov.ng	https://www.cbn.gov.ng	PROPN
gujaf-314	383	4	cheng	cheng	PROPN
gujaf-314	383	5	,	,	PUNCT
gujaf-314	383	6	q.	q.	PROPN
gujaf-314	383	7	,	,	PUNCT
gujaf-314	383	8	kothari	kothari	PROPN
gujaf-314	383	9	,	,	PUNCT
gujaf-314	383	10	s.	s.	PROPN
gujaf-314	383	11	p.	p.	PROPN
gujaf-314	383	12	,	,	PUNCT
gujaf-314	383	13	&	&	CCONJ
gujaf-314	383	14	leone	leone	PROPN
gujaf-314	383	15	,	,	PUNCT
gujaf-314	383	16	a.	a.	NOUN
gujaf-314	383	17	(	(	PUNCT
gujaf-314	383	18	2015	2015	NUM
gujaf-314	383	19	)	)	PUNCT
gujaf-314	383	20	.	.	PUNCT
gujaf-314	384	1	measuring	measure	VERB
gujaf-314	384	2	earnings	earning	NOUN
gujaf-314	384	3	quality	quality	NOUN
gujaf-314	384	4	:	:	PUNCT
gujaf-314	384	5	a	a	DET
gujaf-314	384	6	comparative	comparative	ADJ
gujaf-314	384	7	analysis	analysis	NOUN
gujaf-314	384	8	of	of	ADP
gujaf-314	384	9	different	different	ADJ
gujaf-314	384	10	approaches	approach	NOUN
gujaf-314	384	11	.	.	PUNCT
gujaf-314	385	1	accounting	accounting	NOUN
gujaf-314	385	2	review	review	PROPN
gujaf-314	385	3	,	,	PUNCT
gujaf-314	385	4	90(4	90(4	NUM
gujaf-314	385	5	)	)	PUNCT
gujaf-314	385	6	,	,	PUNCT
gujaf-314	385	7	1445	1445	NUM
gujaf-314	385	8	-	-	SYM
gujaf-314	385	9	1475	1475	NUM
gujaf-314	385	10	.	.	PUNCT
gujaf-314	386	1	chouaibi	chouaibi	PROPN
gujaf-314	386	2	,	,	PUNCT
gujaf-314	386	3	j.	j.	PROPN
gujaf-314	386	4	,	,	PUNCT
gujaf-314	386	5	harres	harre	NOUN
gujaf-314	386	6	,	,	PUNCT
gujaf-314	386	7	m.	m.	NOUN
gujaf-314	386	8	,	,	PUNCT
gujaf-314	386	9	&	&	CCONJ
gujaf-314	386	10	brahim	brahim	PROPN
gujaf-314	386	11	,	,	PUNCT
gujaf-314	386	12	n.	n.	PROPN
gujaf-314	386	13	b.	b.	PROPN
gujaf-314	386	14	(	(	PUNCT
gujaf-314	386	15	2018	2018	NUM
gujaf-314	386	16	)	)	PUNCT
gujaf-314	386	17	.	.	PUNCT
gujaf-314	387	1	the	the	DET
gujaf-314	387	2	effect	effect	NOUN
gujaf-314	387	3	of	of	ADP
gujaf-314	387	4	board	board	NOUN
gujaf-314	387	5	director	director	NOUN
gujaf-314	387	6	’s	’s	PART
gujaf-314	387	7	characteristics	characteristic	NOUN
gujaf-314	387	8	on	on	ADP
gujaf-314	387	9	real	real	ADJ
gujaf-314	387	10	earnings	earning	NOUN
gujaf-314	387	11	management	management	NOUN
gujaf-314	387	12	:	:	PUNCT
gujaf-314	387	13	tunisian	tunisian	ADJ
gujaf-314	387	14	-	-	PUNCT
gujaf-314	387	15	listed	list	VERB
gujaf-314	387	16	firms	firm	NOUN
gujaf-314	387	17	.	.	PUNCT
gujaf-314	388	1	journal	journal	NOUN
gujaf-314	388	2	of	of	ADP
gujaf-314	388	3	the	the	DET
gujaf-314	388	4	knowledge	knowledge	NOUN
gujaf-314	388	5	economy	economy	NOUN
gujaf-314	388	6	,	,	PUNCT
gujaf-314	388	7	9(3	9(3	NUM
gujaf-314	388	8	)	)	PUNCT
gujaf-314	388	9	,	,	PUNCT
gujaf-314	388	10	999	999	NUM
gujaf-314	388	11	-	-	SYM
gujaf-314	388	12	1013	1013	NUM
gujaf-314	388	13	.	.	PUNCT
gujaf-314	389	1	https://doi.org/10.1007/s13132-016-0387-3	https://doi.org/10.1007/s13132-016-0387-3	NUM
gujaf-314	389	2	dachomo	dachomo	PROPN
gujaf-314	389	3	,	,	PUNCT
gujaf-314	389	4	l.	l.	PROPN
gujaf-314	389	5	y.	y.	PROPN
gujaf-314	389	6	,	,	PUNCT
gujaf-314	389	7	&	&	CCONJ
gujaf-314	389	8	bala	bala	PROPN
gujaf-314	389	9	,	,	PUNCT
gujaf-314	389	10	m.	m.	NOUN
gujaf-314	389	11	(	(	PUNCT
gujaf-314	389	12	2020	2020	NUM
gujaf-314	389	13	)	)	PUNCT
gujaf-314	389	14	.	.	PUNCT
gujaf-314	390	1	earnings	earning	NOUN
gujaf-314	390	2	manipulation	manipulation	NOUN
gujaf-314	390	3	and	and	CCONJ
gujaf-314	390	4	its	its	PRON
gujaf-314	390	5	implications	implication	NOUN
gujaf-314	390	6	on	on	ADP
gujaf-314	390	7	financial	financial	ADJ
gujaf-314	390	8	reporting	reporting	NOUN
gujaf-314	390	9	in	in	ADP
gujaf-314	390	10	nigeria	nigeria	PROPN
gujaf-314	390	11	.	.	PUNCT
gujaf-314	391	1	nigerian	nigerian	PROPN
gujaf-314	391	2	journal	journal	PROPN
gujaf-314	391	3	of	of	ADP
gujaf-314	391	4	accounting	accounting	NOUN
gujaf-314	391	5	research	research	NOUN
gujaf-314	391	6	,	,	PUNCT
gujaf-314	391	7	12(2	12(2	NUM
gujaf-314	391	8	)	)	PUNCT
gujaf-314	391	9	,	,	PUNCT
gujaf-314	391	10	83	83	NUM
gujaf-314	391	11	-	-	SYM
gujaf-314	391	12	99	99	NUM
gujaf-314	391	13	.	.	PUNCT
gujaf-314	391	14	darmadi	darmadi	PROPN
gujaf-314	391	15	,	,	PUNCT
gujaf-314	391	16	s.	s.	PROPN
gujaf-314	391	17	(	(	PUNCT
gujaf-314	391	18	2011	2011	NUM
gujaf-314	391	19	)	)	PUNCT
gujaf-314	391	20	.	.	PUNCT
gujaf-314	392	1	board	board	NOUN
gujaf-314	392	2	diversity	diversity	NOUN
gujaf-314	392	3	and	and	CCONJ
gujaf-314	392	4	firm	firm	ADJ
gujaf-314	392	5	performance	performance	NOUN
gujaf-314	392	6	:	:	PUNCT
gujaf-314	392	7	the	the	DET
gujaf-314	392	8	indonesian	indonesian	ADJ
gujaf-314	392	9	evidence	evidence	NOUN
gujaf-314	392	10	.	.	PUNCT
gujaf-314	393	1	corporate	corporate	ADJ
gujaf-314	393	2	ownership	ownership	NOUN
gujaf-314	393	3	and	and	CCONJ
gujaf-314	393	4	control	control	NOUN
gujaf-314	393	5	journal	journal	NOUN
gujaf-314	393	6	,	,	PUNCT
gujaf-314	393	7	524	524	NUM
gujaf-314	393	8	-	-	SYM
gujaf-314	393	9	539	539	NUM
gujaf-314	393	10	.	.	PUNCT
gujaf-314	394	1	de	de	PROPN
gujaf-314	394	2	geus	geus	NOUN
gujaf-314	394	3	,	,	PUNCT
gujaf-314	394	4	m.	m.	NOUN
gujaf-314	394	5	(	(	PUNCT
gujaf-314	394	6	2023	2023	NUM
gujaf-314	394	7	)	)	PUNCT
gujaf-314	394	8	.	.	PUNCT
gujaf-314	395	1	board	board	NOUN
gujaf-314	395	2	diversity	diversity	NOUN
gujaf-314	395	3	on	on	ADP
gujaf-314	395	4	earnings	earning	NOUN
gujaf-314	395	5	management	management	NOUN
gujaf-314	395	6	.	.	PUNCT
gujaf-314	396	1	journal	journal	NOUN
gujaf-314	396	2	of	of	ADP
gujaf-314	396	3	governance	governance	NOUN
gujaf-314	396	4	&	&	CCONJ
gujaf-314	396	5	regulation	regulation	NOUN
gujaf-314	396	6	,	,	PUNCT
gujaf-314	396	7	15(1	15(1	NUM
gujaf-314	396	8	)	)	PUNCT
gujaf-314	396	9	,	,	PUNCT
gujaf-314	396	10	26	26	NUM
gujaf-314	396	11	-	-	SYM
gujaf-314	396	12	46	46	NUM
gujaf-314	396	13	.	.	PUNCT
gujaf-314	397	1	gusau	gusau	PROPN
gujaf-314	397	2	journal	journal	PROPN
gujaf-314	397	3	of	of	ADP
gujaf-314	397	4	accounting	accounting	NOUN
gujaf-314	397	5	and	and	CCONJ
gujaf-314	397	6	finance	finance	NOUN
gujaf-314	397	7	,	,	PUNCT
gujaf-314	397	8	vol	vol	NOUN
gujaf-314	397	9	.	.	PROPN
gujaf-314	397	10	5	5	NUM
gujaf-314	397	11	,	,	PUNCT
gujaf-314	397	12	issue	issue	NOUN
gujaf-314	397	13	2	2	NUM
gujaf-314	397	14	,	,	PUNCT
gujaf-314	397	15	october	october	PROPN
gujaf-314	397	16	,	,	PUNCT
gujaf-314	397	17	2024	2024	NUM
gujaf-314	397	18	17	17	NUM
gujaf-314	397	19	dechow	dechow	ADJ
gujaf-314	397	20	,	,	PUNCT
gujaf-314	397	21	p.	p.	NOUN
gujaf-314	397	22	m.	m.	NOUN
gujaf-314	397	23	,	,	PUNCT
gujaf-314	397	24	&	&	CCONJ
gujaf-314	397	25	schrand	schrand	PROPN
gujaf-314	397	26	,	,	PUNCT
gujaf-314	397	27	c.	c.	PROPN
gujaf-314	397	28	(	(	PUNCT
gujaf-314	397	29	2004	2004	NUM
gujaf-314	397	30	)	)	PUNCT
gujaf-314	397	31	.	.	PUNCT
gujaf-314	398	1	earnings	earning	NOUN
gujaf-314	398	2	quality	quality	NOUN
gujaf-314	398	3	.	.	PUNCT
gujaf-314	399	1	the	the	DET
gujaf-314	399	2	research	research	NOUN
gujaf-314	399	3	foundation	foundation	PROPN
gujaf-314	399	4	of	of	ADP
gujaf-314	399	5	cfa	cfa	PROPN
gujaf-314	399	6	institute	institute	PROPN
gujaf-314	399	7	.	.	PUNCT
gujaf-314	400	1	dechow	dechow	ADJ
gujaf-314	400	2	,	,	PUNCT
gujaf-314	400	3	p.	p.	NOUN
gujaf-314	400	4	m.	m.	NOUN
gujaf-314	400	5	,	,	PUNCT
gujaf-314	400	6	ge	ge	PROPN
gujaf-314	400	7	,	,	PUNCT
gujaf-314	400	8	w.	w.	PROPN
gujaf-314	400	9	,	,	PUNCT
gujaf-314	400	10	&	&	CCONJ
gujaf-314	400	11	schrand	schrand	PROPN
gujaf-314	400	12	,	,	PUNCT
gujaf-314	400	13	c.	c.	PROPN
gujaf-314	400	14	(	(	PUNCT
gujaf-314	400	15	2010	2010	NUM
gujaf-314	400	16	)	)	PUNCT
gujaf-314	400	17	.	.	PUNCT
gujaf-314	401	1	understanding	understand	VERB
gujaf-314	401	2	earnings	earning	NOUN
gujaf-314	401	3	quality	quality	NOUN
gujaf-314	401	4	:	:	PUNCT
gujaf-314	401	5	a	a	DET
gujaf-314	401	6	review	review	NOUN
gujaf-314	401	7	of	of	ADP
gujaf-314	401	8	the	the	DET
gujaf-314	401	9	proxies	proxy	NOUN
gujaf-314	401	10	,	,	PUNCT
gujaf-314	401	11	their	their	PRON
gujaf-314	401	12	determinants	determinant	NOUN
gujaf-314	401	13	,	,	PUNCT
gujaf-314	401	14	and	and	CCONJ
gujaf-314	401	15	their	their	PRON
gujaf-314	401	16	consequences	consequence	NOUN
gujaf-314	401	17	.	.	PUNCT
gujaf-314	402	1	journal	journal	NOUN
gujaf-314	402	2	of	of	ADP
gujaf-314	402	3	accounting	accounting	NOUN
gujaf-314	402	4	and	and	CCONJ
gujaf-314	402	5	economics	economic	NOUN
gujaf-314	402	6	,	,	PUNCT
gujaf-314	402	7	50(2	50(2	NUM
gujaf-314	402	8	-	-	SYM
gujaf-314	402	9	3	3	NUM
gujaf-314	402	10	)	)	PUNCT
gujaf-314	402	11	,	,	PUNCT
gujaf-314	402	12	344	344	NUM
gujaf-314	402	13	-	-	SYM
gujaf-314	402	14	401	401	NUM
gujaf-314	402	15	.	.	PUNCT
gujaf-314	403	1	dechow	dechow	ADJ
gujaf-314	403	2	,	,	PUNCT
gujaf-314	403	3	p.	p.	NOUN
gujaf-314	403	4	m.	m.	NOUN
gujaf-314	403	5	,	,	PUNCT
gujaf-314	403	6	sloan	sloan	PROPN
gujaf-314	403	7	,	,	PUNCT
gujaf-314	403	8	r.	r.	PROPN
gujaf-314	403	9	g.	g.	PROPN
gujaf-314	403	10	,	,	PUNCT
gujaf-314	403	11	&	&	CCONJ
gujaf-314	403	12	sweeney	sweeney	PROPN
gujaf-314	403	13	,	,	PUNCT
gujaf-314	403	14	a.	a.	NOUN
gujaf-314	403	15	p.	p.	NOUN
gujaf-314	403	16	(	(	PUNCT
gujaf-314	403	17	1995	1995	NUM
gujaf-314	403	18	)	)	PUNCT
gujaf-314	403	19	.	.	PUNCT
gujaf-314	404	1	detecting	detect	VERB
gujaf-314	404	2	earnings	earning	NOUN
gujaf-314	404	3	management	management	NOUN
gujaf-314	404	4	.	.	PUNCT
gujaf-314	405	1	the	the	DET
gujaf-314	405	2	accounting	accounting	NOUN
gujaf-314	405	3	review	review	NOUN
gujaf-314	405	4	,	,	PUNCT
gujaf-314	405	5	70(2	70(2	PROPN
gujaf-314	405	6	)	)	PUNCT
gujaf-314	405	7	,	,	PUNCT
gujaf-314	405	8	193	193	NUM
gujaf-314	405	9	-	-	SYM
gujaf-314	405	10	225	225	NUM
gujaf-314	405	11	..	..	PUNCT
gujaf-314	405	12	dichev	dichev	PROPN
gujaf-314	405	13	,	,	PUNCT
gujaf-314	405	14	i.	i.	PROPN
gujaf-314	405	15	d.	d.	PROPN
gujaf-314	405	16	,	,	PUNCT
gujaf-314	405	17	graham	graham	PROPN
gujaf-314	405	18	,	,	PUNCT
gujaf-314	405	19	j.	j.	PROPN
gujaf-314	405	20	r.	r.	PROPN
gujaf-314	405	21	,	,	PUNCT
gujaf-314	405	22	harvey	harvey	PROPN
gujaf-314	405	23	,	,	PUNCT
gujaf-314	405	24	c.	c.	PROPN
gujaf-314	405	25	r.	r.	PROPN
gujaf-314	405	26	,	,	PUNCT
gujaf-314	405	27	&	&	CCONJ
gujaf-314	405	28	rajgopal	rajgopal	PROPN
gujaf-314	405	29	,	,	PUNCT
gujaf-314	405	30	s.	s.	PROPN
gujaf-314	405	31	(	(	PUNCT
gujaf-314	405	32	2013	2013	NUM
gujaf-314	405	33	)	)	PUNCT
gujaf-314	405	34	.	.	PUNCT
gujaf-314	406	1	earnings	earning	NOUN
gujaf-314	406	2	quality	quality	NOUN
gujaf-314	406	3	:	:	PUNCT
gujaf-314	406	4	evidence	evidence	NOUN
gujaf-314	406	5	from	from	ADP
gujaf-314	406	6	the	the	DET
gujaf-314	406	7	field	field	NOUN
gujaf-314	406	8	.	.	PUNCT
gujaf-314	407	1	journal	journal	NOUN
gujaf-314	407	2	of	of	ADP
gujaf-314	407	3	accounting	accounting	NOUN
gujaf-314	407	4	and	and	CCONJ
gujaf-314	407	5	economics	economic	NOUN
gujaf-314	407	6	,	,	PUNCT
gujaf-314	407	7	56(2	56(2	NOUN
gujaf-314	407	8	-	-	SYM
gujaf-314	407	9	3	3	NUM
gujaf-314	407	10	)	)	PUNCT
gujaf-314	407	11	,	,	PUNCT
gujaf-314	407	12	1	1	NUM
gujaf-314	407	13	-	-	SYM
gujaf-314	407	14	33	33	NUM
gujaf-314	407	15	.	.	PUNCT
gujaf-314	408	1	emmanuel	emmanuel	PROPN
gujaf-314	408	2	,	,	PUNCT
gujaf-314	408	3	a.	a.	NOUN
gujaf-314	408	4	a.	a.	PROPN
gujaf-314	408	5	,	,	PUNCT
gujaf-314	408	6	emenyi	emenyi	PROPN
gujaf-314	408	7	,	,	PUNCT
gujaf-314	408	8	e.	e.	PROPN
gujaf-314	408	9	o.	o.	PROPN
gujaf-314	408	10	,	,	PUNCT
gujaf-314	408	11	&	&	CCONJ
gujaf-314	408	12	uwah	uwah	PROPN
gujaf-314	408	13	,	,	PUNCT
gujaf-314	408	14	u.	u.	PROPN
gujaf-314	408	15	e.	e.	PROPN
gujaf-314	408	16	(	(	PUNCT
gujaf-314	408	17	2024	2024	NUM
gujaf-314	408	18	)	)	PUNCT
gujaf-314	408	19	.	.	PUNCT
gujaf-314	409	1	chief	chief	ADJ
gujaf-314	409	2	executive	executive	ADJ
gujaf-314	409	3	officer	officer	NOUN
gujaf-314	409	4	’s	’s	PART
gujaf-314	409	5	attributes	attribute	NOUN
gujaf-314	409	6	and	and	CCONJ
gujaf-314	409	7	environmental	environmental	ADJ
gujaf-314	409	8	reporting	reporting	NOUN
gujaf-314	409	9	of	of	ADP
gujaf-314	409	10	quoted	quote	VERB
gujaf-314	409	11	industrial	industrial	ADJ
gujaf-314	409	12	goods	good	NOUN
gujaf-314	409	13	firms	firm	NOUN
gujaf-314	409	14	in	in	ADP
gujaf-314	409	15	nigeria	nigeria	PROPN
gujaf-314	409	16	.	.	PUNCT
gujaf-314	410	1	international	international	ADJ
gujaf-314	410	2	journal	journal	PROPN
gujaf-314	410	3	of	of	ADP
gujaf-314	410	4	advances	advance	NOUN
gujaf-314	410	5	in	in	ADP
gujaf-314	410	6	management	management	NOUN
gujaf-314	410	7	and	and	CCONJ
gujaf-314	410	8	economics	economic	NOUN
gujaf-314	410	9	,	,	PUNCT
gujaf-314	410	10	13(1	13(1	NUM
gujaf-314	410	11	)	)	PUNCT
gujaf-314	410	12	,	,	PUNCT
gujaf-314	410	13	97	97	NUM
gujaf-314	410	14	-	-	SYM
gujaf-314	410	15	113	113	NUM
gujaf-314	410	16	.	.	PUNCT
gujaf-314	411	1	essien	essien	PROPN
gujaf-314	411	2	,	,	PUNCT
gujaf-314	411	3	m.	m.	PROPN
gujaf-314	411	4	d.	d.	PROPN
gujaf-314	411	5	,	,	PUNCT
gujaf-314	411	6	&	&	CCONJ
gujaf-314	411	7	akpan	akpan	PROPN
gujaf-314	411	8	,	,	PUNCT
gujaf-314	411	9	d.	d.	PROPN
gujaf-314	411	10	c.	c.	PROPN
gujaf-314	411	11	(	(	PUNCT
gujaf-314	411	12	2024	2024	NUM
gujaf-314	411	13	)	)	PUNCT
gujaf-314	411	14	.	.	PUNCT
gujaf-314	412	1	board	board	NOUN
gujaf-314	412	2	diversity	diversity	NOUN
gujaf-314	412	3	and	and	CCONJ
gujaf-314	412	4	earnings	earning	NOUN
gujaf-314	412	5	quality	quality	NOUN
gujaf-314	412	6	of	of	ADP
gujaf-314	412	7	listed	list	VERB
gujaf-314	412	8	deposit	deposit	NOUN
gujaf-314	412	9	money	money	NOUN
gujaf-314	412	10	banks	bank	NOUN
gujaf-314	412	11	in	in	ADP
gujaf-314	412	12	nigeria	nigeria	PROPN
gujaf-314	412	13	.	.	PUNCT
gujaf-314	413	1	fudma	fudma	PROPN
gujaf-314	413	2	journal	journal	PROPN
gujaf-314	413	3	of	of	ADP
gujaf-314	413	4	accounting	accounting	NOUN
gujaf-314	413	5	and	and	CCONJ
gujaf-314	413	6	finance	finance	NOUN
gujaf-314	413	7	research	research	NOUN
gujaf-314	413	8	(	(	PUNCT
gujaf-314	413	9	fujafr	fujafr	PROPN
gujaf-314	413	10	)	)	PUNCT
gujaf-314	413	11	,	,	PUNCT
gujaf-314	413	12	2(2	2(2	NUM
gujaf-314	413	13	)	)	PUNCT
gujaf-314	413	14	,	,	PUNCT
gujaf-314	413	15	17	17	NUM
gujaf-314	413	16	-	-	SYM
gujaf-314	413	17	31	31	NUM
gujaf-314	413	18	.	.	PUNCT
gujaf-314	414	1	https://doi.org/10.33003/fujafr-2024.v2i2.91	https://doi.org/10.33003/fujafr-2024.v2i2.91	X
gujaf-314	414	2	.	.	PUNCT
gujaf-314	415	1	farouk	farouk	PROPN
gujaf-314	415	2	,	,	PUNCT
gujaf-314	415	3	m.	m.	NOUN
gujaf-314	415	4	a.	a.	PROPN
gujaf-314	415	5	,	,	PUNCT
gujaf-314	415	6	&	&	CCONJ
gujaf-314	415	7	isa	isa	PROPN
gujaf-314	415	8	,	,	PUNCT
gujaf-314	415	9	a.	a.	NOUN
gujaf-314	415	10	t.	t.	NOUN
gujaf-314	415	11	(	(	PUNCT
gujaf-314	415	12	2018	2018	NUM
gujaf-314	415	13	)	)	PUNCT
gujaf-314	415	14	.	.	PUNCT
gujaf-314	416	1	earnings	earning	NOUN
gujaf-314	416	2	management	management	NOUN
gujaf-314	416	3	of	of	ADP
gujaf-314	416	4	listed	list	VERB
gujaf-314	416	5	deposit	deposit	NOUN
gujaf-314	416	6	money	money	NOUN
gujaf-314	416	7	banks	bank	NOUN
gujaf-314	416	8	in	in	ADP
gujaf-314	416	9	nigeria	nigeria	PROPN
gujaf-314	416	10	:	:	PUNCT
gujaf-314	416	11	a	a	DET
gujaf-314	416	12	test	test	NOUN
gujaf-314	416	13	of	of	ADP
gujaf-314	416	14	chang	chang	PROPN
gujaf-314	416	15	,	,	PUNCT
gujaf-314	416	16	shen	shen	PROPN
gujaf-314	416	17	,	,	PUNCT
gujaf-314	416	18	and	and	CCONJ
gujaf-314	416	19	fang	fang	PROPN
gujaf-314	416	20	’s	’s	PART
gujaf-314	416	21	model	model	NOUN
gujaf-314	416	22	.	.	PUNCT
gujaf-314	417	1	journal	journal	PROPN
gujaf-314	417	2	of	of	ADP
gujaf-314	417	3	finance	finance	NOUN
gujaf-314	417	4	and	and	CCONJ
gujaf-314	417	5	accounting	accounting	NOUN
gujaf-314	417	6	research	research	NOUN
gujaf-314	417	7	,	,	PUNCT
gujaf-314	417	8	10(1	10(1	NUM
gujaf-314	417	9	)	)	PUNCT
gujaf-314	417	10	,	,	PUNCT
gujaf-314	417	11	83	83	NUM
gujaf-314	417	12	-	-	SYM
gujaf-314	417	13	98	98	NUM
gujaf-314	417	14	.	.	PUNCT
gujaf-314	418	1	francis	francis	PROPN
gujaf-314	418	2	,	,	PUNCT
gujaf-314	418	3	j.	j.	PROPN
gujaf-314	418	4	,	,	PUNCT
gujaf-314	418	5	lafond	lafond	PROPN
gujaf-314	418	6	,	,	PUNCT
gujaf-314	418	7	r.	r.	PROPN
gujaf-314	418	8	,	,	PUNCT
gujaf-314	418	9	olsson	olsson	PROPN
gujaf-314	418	10	,	,	PUNCT
gujaf-314	418	11	p.	p.	NOUN
gujaf-314	418	12	m.	m.	NOUN
gujaf-314	418	13	,	,	PUNCT
gujaf-314	418	14	&	&	CCONJ
gujaf-314	418	15	schipper	schipper	PROPN
gujaf-314	418	16	,	,	PUNCT
gujaf-314	418	17	k.	k.	PROPN
gujaf-314	418	18	(	(	PUNCT
gujaf-314	418	19	2004	2004	NUM
gujaf-314	418	20	)	)	PUNCT
gujaf-314	418	21	.	.	PUNCT
gujaf-314	419	1	costs	cost	NOUN
gujaf-314	419	2	of	of	ADP
gujaf-314	419	3	equity	equity	NOUN
gujaf-314	419	4	and	and	CCONJ
gujaf-314	419	5	earnings	earning	NOUN
gujaf-314	419	6	attributes	attribute	NOUN
gujaf-314	419	7	.	.	PUNCT
gujaf-314	420	1	the	the	DET
gujaf-314	420	2	accounting	accounting	NOUN
gujaf-314	420	3	review	review	NOUN
gujaf-314	420	4	,	,	PUNCT
gujaf-314	420	5	79(4	79(4	NOUN
gujaf-314	420	6	)	)	PUNCT
gujaf-314	420	7	,	,	PUNCT
gujaf-314	420	8	967	967	NUM
gujaf-314	420	9	-	-	SYM
gujaf-314	420	10	1010	1010	NUM
gujaf-314	420	11	.	.	PUNCT
gujaf-314	421	1	galia	galia	PROPN
gujaf-314	421	2	,	,	PUNCT
gujaf-314	421	3	f.	f.	PROPN
gujaf-314	421	4	,	,	PUNCT
gujaf-314	421	5	&	&	CCONJ
gujaf-314	421	6	zenou	zenou	PROPN
gujaf-314	421	7	,	,	PUNCT
gujaf-314	421	8	e.	e.	PROPN
gujaf-314	421	9	(	(	PUNCT
gujaf-314	421	10	2022	2022	NUM
gujaf-314	421	11	)	)	PUNCT
gujaf-314	421	12	.	.	PUNCT
gujaf-314	422	1	board	board	NOUN
gujaf-314	422	2	composition	composition	NOUN
gujaf-314	422	3	and	and	CCONJ
gujaf-314	422	4	forms	form	NOUN
gujaf-314	422	5	of	of	ADP
gujaf-314	422	6	innovation	innovation	NOUN
gujaf-314	422	7	:	:	PUNCT
gujaf-314	422	8	does	do	AUX
gujaf-314	422	9	diversity	diversity	NOUN
gujaf-314	422	10	make	make	VERB
gujaf-314	422	11	a	a	DET
gujaf-314	422	12	difference	difference	NOUN
gujaf-314	422	13	?	?	PUNCT
gujaf-314	423	1	european	european	ADJ
gujaf-314	423	2	journal	journal	PROPN
gujaf-314	423	3	of	of	ADP
gujaf-314	423	4	international	international	ADJ
gujaf-314	423	5	management	management	NOUN
gujaf-314	423	6	,	,	PUNCT
gujaf-314	423	7	6(6	6(6	ADJ
gujaf-314	423	8	)	)	PUNCT
gujaf-314	423	9	,	,	PUNCT
gujaf-314	423	10	630	630	NUM
gujaf-314	423	11	-	-	SYM
gujaf-314	423	12	650	650	NUM
gujaf-314	423	13	.	.	PUNCT
gujaf-314	424	1	https://doi.org/10.1504/ejim.2012.050425	https://doi.org/10.1504/ejim.2012.050425	PROPN
gujaf-314	424	2	harjoto	harjoto	NOUN
gujaf-314	424	3	,	,	PUNCT
gujaf-314	424	4	m.	m.	NOUN
gujaf-314	424	5	a.	a.	PROPN
gujaf-314	424	6	,	,	PUNCT
gujaf-314	424	7	laksmana	laksmana	PROPN
gujaf-314	424	8	,	,	PUNCT
gujaf-314	424	9	i.	i.	PROPN
gujaf-314	424	10	,	,	PUNCT
gujaf-314	424	11	&	&	CCONJ
gujaf-314	424	12	yang	yang	PROPN
gujaf-314	424	13	,	,	PUNCT
gujaf-314	424	14	y.	y.	PROPN
gujaf-314	424	15	w.	w.	PROPN
gujaf-314	424	16	(	(	PUNCT
gujaf-314	424	17	2018	2018	NUM
gujaf-314	424	18	)	)	PUNCT
gujaf-314	424	19	.	.	PUNCT
gujaf-314	425	1	board	board	NOUN
gujaf-314	425	2	diversity	diversity	NOUN
gujaf-314	425	3	and	and	CCONJ
gujaf-314	425	4	corporate	corporate	ADJ
gujaf-314	425	5	social	social	ADJ
gujaf-314	425	6	responsibility	responsibility	NOUN
gujaf-314	425	7	.	.	PUNCT
gujaf-314	426	1	journal	journal	PROPN
gujaf-314	426	2	of	of	ADP
gujaf-314	426	3	business	business	NOUN
gujaf-314	426	4	ethics	ethic	NOUN
gujaf-314	426	5	,	,	PUNCT
gujaf-314	426	6	152(4	152(4	NUM
gujaf-314	426	7	)	)	PUNCT
gujaf-314	426	8	,	,	PUNCT
gujaf-314	426	9	827	827	NUM
gujaf-314	426	10	-	-	SYM
gujaf-314	426	11	852	852	NUM
gujaf-314	426	12	..	..	PUNCT
gujaf-314	426	13	heckman	heckman	PROPN
gujaf-314	426	14	,	,	PUNCT
gujaf-314	426	15	j.	j.	PROPN
gujaf-314	426	16	j.	j.	PROPN
gujaf-314	426	17	(	(	PUNCT
gujaf-314	426	18	1979	1979	NUM
gujaf-314	426	19	)	)	PUNCT
gujaf-314	426	20	.	.	PUNCT
gujaf-314	427	1	sample	sample	NOUN
gujaf-314	427	2	selection	selection	NOUN
gujaf-314	427	3	bias	bias	NOUN
gujaf-314	427	4	as	as	ADP
gujaf-314	427	5	a	a	DET
gujaf-314	427	6	specification	specification	NOUN
gujaf-314	427	7	error	error	NOUN
gujaf-314	427	8	.	.	PUNCT
gujaf-314	428	1	econometrica	econometrica	PROPN
gujaf-314	428	2	:	:	PUNCT
gujaf-314	428	3	journal	journal	NOUN
gujaf-314	428	4	of	of	ADP
gujaf-314	428	5	the	the	DET
gujaf-314	428	6	econometric	econometric	ADJ
gujaf-314	428	7	society	society	NOUN
gujaf-314	428	8	,	,	PUNCT
gujaf-314	428	9	47(1	47(1	NUM
gujaf-314	428	10	)	)	PUNCT
gujaf-314	428	11	,	,	PUNCT
gujaf-314	428	12	153	153	NUM
gujaf-314	428	13	-	-	SYM
gujaf-314	428	14	161	161	NUM
gujaf-314	428	15	.	.	PUNCT
gujaf-314	429	1	hu	hu	PROPN
gujaf-314	429	2	,	,	PUNCT
gujaf-314	429	3	m.	m.	NOUN
gujaf-314	429	4	,	,	PUNCT
gujaf-314	429	5	qi	qi	PROPN
gujaf-314	429	6	,	,	PUNCT
gujaf-314	429	7	b.	b.	PROPN
gujaf-314	429	8	,	,	PUNCT
gujaf-314	429	9	&	&	CCONJ
gujaf-314	429	10	pathak	pathak	PROPN
gujaf-314	429	11	,	,	PUNCT
gujaf-314	429	12	r.	r.	PROPN
gujaf-314	429	13	(	(	PUNCT
gujaf-314	429	14	2020	2020	NUM
gujaf-314	429	15	)	)	PUNCT
gujaf-314	429	16	.	.	PUNCT
gujaf-314	430	1	the	the	DET
gujaf-314	430	2	role	role	NOUN
gujaf-314	430	3	of	of	ADP
gujaf-314	430	4	the	the	DET
gujaf-314	430	5	board	board	NOUN
gujaf-314	430	6	of	of	ADP
gujaf-314	430	7	directors	director	NOUN
gujaf-314	430	8	in	in	ADP
gujaf-314	430	9	strategic	strategic	ADJ
gujaf-314	430	10	decision	decision	NOUN
gujaf-314	430	11	-	-	PUNCT
gujaf-314	430	12	making	make	VERB
gujaf-314	430	13	and	and	CCONJ
gujaf-314	430	14	protecting	protect	VERB
gujaf-314	430	15	shareholders	shareholder	NOUN
gujaf-314	430	16	'	'	PART
gujaf-314	430	17	interests	interest	NOUN
gujaf-314	430	18	.	.	PUNCT
gujaf-314	431	1	journal	journal	NOUN
gujaf-314	431	2	of	of	ADP
gujaf-314	431	3	corporate	corporate	ADJ
gujaf-314	431	4	finance	finance	NOUN
gujaf-314	431	5	,	,	PUNCT
gujaf-314	431	6	64	64	NUM
gujaf-314	431	7	,	,	PUNCT
gujaf-314	431	8	101680	101680	NUM
gujaf-314	431	9	.	.	PUNCT
gujaf-314	432	1	islam	islam	PROPN
gujaf-314	432	2	,	,	PUNCT
gujaf-314	432	3	m.	m.	NOUN
gujaf-314	432	4	a.	a.	PROPN
gujaf-314	432	5	,	,	PUNCT
gujaf-314	432	6	ali	ali	PROPN
gujaf-314	432	7	,	,	PUNCT
gujaf-314	432	8	r.	r.	PROPN
gujaf-314	432	9	,	,	PUNCT
gujaf-314	432	10	&	&	CCONJ
gujaf-314	432	11	ahmad	ahmad	PROPN
gujaf-314	432	12	,	,	PUNCT
gujaf-314	432	13	z.	z.	PROPN
gujaf-314	432	14	(	(	PUNCT
gujaf-314	432	15	2011	2011	NUM
gujaf-314	432	16	)	)	PUNCT
gujaf-314	432	17	.	.	PUNCT
gujaf-314	433	1	is	be	AUX
gujaf-314	433	2	modified	modify	VERB
gujaf-314	433	3	jones	jones	PROPN
gujaf-314	433	4	model	model	PROPN
gujaf-314	433	5	effective	effective	ADJ
gujaf-314	433	6	in	in	ADP
gujaf-314	433	7	detecting	detect	VERB
gujaf-314	433	8	earnings	earning	NOUN
gujaf-314	433	9	management	management	NOUN
gujaf-314	433	10	?	?	PUNCT
gujaf-314	434	1	evidence	evidence	NOUN
gujaf-314	434	2	from	from	ADP
gujaf-314	434	3	a	a	DET
gujaf-314	434	4	developing	develop	VERB
gujaf-314	434	5	economy	economy	NOUN
gujaf-314	434	6	.	.	PUNCT
gujaf-314	435	1	international	international	ADJ
gujaf-314	435	2	journal	journal	PROPN
gujaf-314	435	3	of	of	ADP
gujaf-314	435	4	economics	economic	NOUN
gujaf-314	435	5	and	and	CCONJ
gujaf-314	435	6	finance	finance	NOUN
gujaf-314	435	7	,	,	PUNCT
gujaf-314	435	8	3(2	3(2	NUM
gujaf-314	435	9	)	)	PUNCT
gujaf-314	435	10	,	,	PUNCT
gujaf-314	435	11	116	116	NUM
gujaf-314	435	12	-	-	SYM
gujaf-314	435	13	125	125	NUM
gujaf-314	435	14	.	.	PUNCT
gujaf-314	436	1	jensen	jensen	PROPN
gujaf-314	436	2	,	,	PUNCT
gujaf-314	436	3	m.	m.	PROPN
gujaf-314	436	4	c.	c.	PROPN
gujaf-314	436	5	,	,	PUNCT
gujaf-314	436	6	&	&	CCONJ
gujaf-314	436	7	meckling	meckling	PROPN
gujaf-314	436	8	,	,	PUNCT
gujaf-314	436	9	w.	w.	PROPN
gujaf-314	436	10	h.	h.	PROPN
gujaf-314	436	11	(	(	PUNCT
gujaf-314	436	12	1976	1976	NUM
gujaf-314	436	13	)	)	PUNCT
gujaf-314	436	14	.	.	PUNCT
gujaf-314	437	1	theory	theory	NOUN
gujaf-314	437	2	of	of	ADP
gujaf-314	437	3	the	the	DET
gujaf-314	437	4	firm	firm	NOUN
gujaf-314	437	5	:	:	PUNCT
gujaf-314	437	6	managerial	managerial	ADJ
gujaf-314	437	7	behaviour	behaviour	NOUN
gujaf-314	437	8	,	,	PUNCT
gujaf-314	437	9	agency	agency	NOUN
gujaf-314	437	10	costs	cost	NOUN
gujaf-314	437	11	,	,	PUNCT
gujaf-314	437	12	and	and	CCONJ
gujaf-314	437	13	ownership	ownership	NOUN
gujaf-314	437	14	structure	structure	NOUN
gujaf-314	437	15	.	.	PUNCT
gujaf-314	438	1	journal	journal	NOUN
gujaf-314	438	2	of	of	ADP
gujaf-314	438	3	financial	financial	ADJ
gujaf-314	438	4	economics	economic	NOUN
gujaf-314	438	5	,	,	PUNCT
gujaf-314	438	6	3	3	NUM
gujaf-314	438	7	,	,	PUNCT
gujaf-314	438	8	305	305	NUM
gujaf-314	438	9	-	-	SYM
gujaf-314	438	10	360	360	NUM
gujaf-314	438	11	.	.	PUNCT
gujaf-314	439	1	kanagaretnam	kanagaretnam	PROPN
gujaf-314	439	2	,	,	PUNCT
gujaf-314	439	3	k.	k.	PROPN
gujaf-314	439	4	,	,	PUNCT
gujaf-314	439	5	lobo	lobo	PROPN
gujaf-314	439	6	,	,	PUNCT
gujaf-314	439	7	g.	g.	PROPN
gujaf-314	439	8	j.	j.	PROPN
gujaf-314	439	9	,	,	PUNCT
gujaf-314	439	10	&	&	CCONJ
gujaf-314	439	11	yang	yang	PROPN
gujaf-314	439	12	,	,	PUNCT
gujaf-314	439	13	d.	d.	PROPN
gujaf-314	439	14	h.	h.	PROPN
gujaf-314	439	15	(	(	PUNCT
gujaf-314	439	16	2014	2014	NUM
gujaf-314	439	17	)	)	PUNCT
gujaf-314	439	18	.	.	PUNCT
gujaf-314	440	1	earnings	earning	NOUN
gujaf-314	440	2	management	management	NOUN
gujaf-314	440	3	to	to	PART
gujaf-314	440	4	smooth	smooth	VERB
gujaf-314	440	5	earnings	earning	NOUN
gujaf-314	440	6	:	:	PUNCT
gujaf-314	440	7	impact	impact	NOUN
gujaf-314	440	8	of	of	ADP
gujaf-314	440	9	cross	cross	ADJ
gujaf-314	440	10	-	-	ADJ
gujaf-314	440	11	country	country	ADJ
gujaf-314	440	12	institutional	institutional	ADJ
gujaf-314	440	13	factors	factor	NOUN
gujaf-314	440	14	.	.	PUNCT
gujaf-314	441	1	journal	journal	NOUN
gujaf-314	441	2	of	of	ADP
gujaf-314	441	3	international	international	ADJ
gujaf-314	441	4	business	business	NOUN
gujaf-314	441	5	studies	study	NOUN
gujaf-314	441	6	,	,	PUNCT
gujaf-314	441	7	45(6	45(6	NOUN
gujaf-314	441	8	)	)	PUNCT
gujaf-314	441	9	,	,	PUNCT
gujaf-314	441	10	774	774	NUM
gujaf-314	441	11	-	-	SYM
gujaf-314	441	12	796	796	NUM
gujaf-314	441	13	.	.	PUNCT
gujaf-314	442	1	kempster	kempster	PROPN
gujaf-314	442	2	,	,	PUNCT
gujaf-314	442	3	s.	s.	PROPN
gujaf-314	442	4	(	(	PUNCT
gujaf-314	442	5	2006	2006	NUM
gujaf-314	442	6	)	)	PUNCT
gujaf-314	442	7	.	.	PUNCT
gujaf-314	443	1	leadership	leadership	NOUN
gujaf-314	443	2	learning	learn	VERB
gujaf-314	443	3	through	through	ADP
gujaf-314	443	4	lived	lived	ADJ
gujaf-314	443	5	experience	experience	NOUN
gujaf-314	443	6	:	:	PUNCT
gujaf-314	443	7	a	a	DET
gujaf-314	443	8	process	process	NOUN
gujaf-314	443	9	of	of	ADP
gujaf-314	443	10	apprenticeship	apprenticeship	NOUN
gujaf-314	443	11	?	?	PUNCT
gujaf-314	444	1	journal	journal	NOUN
gujaf-314	444	2	of	of	ADP
gujaf-314	444	3	management	management	NOUN
gujaf-314	444	4	&	&	CCONJ
gujaf-314	444	5	organization	organization	PROPN
gujaf-314	444	6	,	,	PUNCT
gujaf-314	444	7	12(1	12(1	NUM
gujaf-314	444	8	)	)	PUNCT
gujaf-314	444	9	,	,	PUNCT
gujaf-314	444	10	4	4	NUM
gujaf-314	444	11	-	-	SYM
gujaf-314	444	12	22	22	NUM
gujaf-314	444	13	.	.	PUNCT
gujaf-314	445	1	gusau	gusau	PROPN
gujaf-314	445	2	journal	journal	PROPN
gujaf-314	445	3	of	of	ADP
gujaf-314	445	4	accounting	accounting	NOUN
gujaf-314	445	5	and	and	CCONJ
gujaf-314	445	6	finance	finance	NOUN
gujaf-314	445	7	,	,	PUNCT
gujaf-314	445	8	vol	vol	NOUN
gujaf-314	445	9	.	.	PROPN
gujaf-314	445	10	5	5	NUM
gujaf-314	445	11	,	,	PUNCT
gujaf-314	445	12	issue	issue	NOUN
gujaf-314	445	13	2	2	NUM
gujaf-314	445	14	,	,	PUNCT
gujaf-314	445	15	october	october	PROPN
gujaf-314	445	16	,	,	PUNCT
gujaf-314	445	17	2024	2024	NUM
gujaf-314	445	18	18	18	NUM
gujaf-314	445	19	kothari	kothari	NOUN
gujaf-314	445	20	,	,	PUNCT
gujaf-314	445	21	s.	s.	PROPN
gujaf-314	445	22	p.	p.	PROPN
gujaf-314	445	23	,	,	PUNCT
gujaf-314	445	24	leone	leone	PROPN
gujaf-314	445	25	,	,	PUNCT
gujaf-314	445	26	a.	a.	PROPN
gujaf-314	445	27	j.	j.	PROPN
gujaf-314	445	28	,	,	PUNCT
gujaf-314	445	29	&	&	CCONJ
gujaf-314	445	30	wasley	wasley	PROPN
gujaf-314	445	31	,	,	PUNCT
gujaf-314	445	32	c.	c.	PROPN
gujaf-314	445	33	e.	e.	PROPN
gujaf-314	445	34	(	(	PUNCT
gujaf-314	445	35	2005	2005	NUM
gujaf-314	445	36	)	)	PUNCT
gujaf-314	445	37	.	.	PUNCT
gujaf-314	446	1	performance	performance	NOUN
gujaf-314	446	2	matched	match	VERB
gujaf-314	446	3	discretionary	discretionary	ADJ
gujaf-314	446	4	accrual	accrual	ADJ
gujaf-314	446	5	measures	measure	NOUN
gujaf-314	446	6	.	.	PUNCT
gujaf-314	447	1	journal	journal	NOUN
gujaf-314	447	2	of	of	ADP
gujaf-314	447	3	accounting	accounting	NOUN
gujaf-314	447	4	and	and	CCONJ
gujaf-314	447	5	economics	economic	NOUN
gujaf-314	447	6	,	,	PUNCT
gujaf-314	447	7	39(1	39(1	NUM
gujaf-314	447	8	)	)	PUNCT
gujaf-314	447	9	,	,	PUNCT
gujaf-314	447	10	163	163	NUM
gujaf-314	447	11	-	-	SYM
gujaf-314	447	12	197	197	NUM
gujaf-314	447	13	.	.	PUNCT
gujaf-314	448	1	kreder	kreder	PROPN
gujaf-314	448	2	,	,	PUNCT
gujaf-314	448	3	c.	c.	PROPN
gujaf-314	448	4	(	(	PUNCT
gujaf-314	448	5	2016	2016	NUM
gujaf-314	448	6	)	)	PUNCT
gujaf-314	448	7	.	.	PUNCT
gujaf-314	449	1	the	the	DET
gujaf-314	449	2	importance	importance	NOUN
gujaf-314	449	3	of	of	ADP
gujaf-314	449	4	earnings	earning	NOUN
gujaf-314	449	5	quality	quality	NOUN
gujaf-314	449	6	in	in	ADP
gujaf-314	449	7	investor	investor	NOUN
gujaf-314	449	8	decision	decision	NOUN
gujaf-314	449	9	-	-	PUNCT
gujaf-314	449	10	making	making	NOUN
gujaf-314	449	11	.	.	PUNCT
gujaf-314	450	1	international	international	ADJ
gujaf-314	450	2	journal	journal	PROPN
gujaf-314	450	3	of	of	ADP
gujaf-314	450	4	financial	financial	ADJ
gujaf-314	450	5	analysis	analysis	NOUN
gujaf-314	450	6	,	,	PUNCT
gujaf-314	450	7	33(5	33(5	NUM
gujaf-314	450	8	)	)	PUNCT
gujaf-314	450	9	,	,	PUNCT
gujaf-314	450	10	295	295	NUM
gujaf-314	450	11	-	-	SYM
gujaf-314	450	12	308	308	NUM
gujaf-314	450	13	.	.	PUNCT
gujaf-314	451	1	leuz	leuz	NOUN
gujaf-314	451	2	,	,	PUNCT
gujaf-314	451	3	c.	c.	PROPN
gujaf-314	451	4	,	,	PUNCT
gujaf-314	451	5	nanda	nanda	PROPN
gujaf-314	451	6	,	,	PUNCT
gujaf-314	451	7	d.	d.	PROPN
gujaf-314	451	8	,	,	PUNCT
gujaf-314	451	9	&	&	CCONJ
gujaf-314	451	10	wysocki	wysocki	PROPN
gujaf-314	451	11	,	,	PUNCT
gujaf-314	451	12	p.	p.	PROPN
gujaf-314	451	13	d.	d.	PROPN
gujaf-314	451	14	(	(	PUNCT
gujaf-314	451	15	2003	2003	NUM
gujaf-314	451	16	)	)	PUNCT
gujaf-314	451	17	.	.	PUNCT
gujaf-314	452	1	earnings	earning	NOUN
gujaf-314	452	2	management	management	NOUN
gujaf-314	452	3	and	and	CCONJ
gujaf-314	452	4	investor	investor	NOUN
gujaf-314	452	5	protection	protection	NOUN
gujaf-314	452	6	:	:	PUNCT
gujaf-314	452	7	an	an	DET
gujaf-314	452	8	international	international	ADJ
gujaf-314	452	9	comparison	comparison	NOUN
gujaf-314	452	10	.	.	PUNCT
gujaf-314	453	1	journal	journal	NOUN
gujaf-314	453	2	of	of	ADP
gujaf-314	453	3	financial	financial	ADJ
gujaf-314	453	4	economics	economic	NOUN
gujaf-314	453	5	,	,	PUNCT
gujaf-314	453	6	69(3	69(3	NUM
gujaf-314	453	7	)	)	PUNCT
gujaf-314	453	8	,	,	PUNCT
gujaf-314	453	9	505	505	NUM
gujaf-314	453	10	-	-	SYM
gujaf-314	453	11	527	527	NUM
gujaf-314	453	12	.	.	PUNCT
gujaf-314	454	1	nigerian	nigerian	PROPN
gujaf-314	454	2	code	code	PROPN
gujaf-314	454	3	of	of	ADP
gujaf-314	454	4	corporate	corporate	ADJ
gujaf-314	454	5	governance	governance	NOUN
gujaf-314	454	6	(	(	PUNCT
gujaf-314	454	7	nccg	nccg	PROPN
gujaf-314	454	8	)	)	PUNCT
gujaf-314	454	9	.	.	PUNCT
gujaf-314	455	1	(	(	PUNCT
gujaf-314	455	2	2018	2018	NUM
gujaf-314	455	3	)	)	PUNCT
gujaf-314	455	4	.	.	PUNCT
gujaf-314	456	1	guidelines	guideline	NOUN
gujaf-314	456	2	for	for	ADP
gujaf-314	456	3	fostering	foster	VERB
gujaf-314	456	4	diversity	diversity	NOUN
gujaf-314	456	5	and	and	CCONJ
gujaf-314	456	6	effective	effective	ADJ
gujaf-314	456	7	corporate	corporate	ADJ
gujaf-314	456	8	governance	governance	NOUN
gujaf-314	456	9	.	.	PUNCT
gujaf-314	457	1	financial	financial	ADJ
gujaf-314	457	2	reporting	reporting	NOUN
gujaf-314	457	3	council	council	PROPN
gujaf-314	457	4	of	of	ADP
gujaf-314	457	5	nigeria	nigeria	PROPN
gujaf-314	457	6	.	.	PUNCT
gujaf-314	458	1	njanike	njanike	PROPN
gujaf-314	458	2	,	,	PUNCT
gujaf-314	458	3	k.	k.	PROPN
gujaf-314	458	4	,	,	PUNCT
gujaf-314	458	5	dube	dube	PROPN
gujaf-314	458	6	,	,	PUNCT
gujaf-314	458	7	t.	t.	PROPN
gujaf-314	458	8	,	,	PUNCT
gujaf-314	458	9	&	&	CCONJ
gujaf-314	458	10	mashayanye	mashayanye	PROPN
gujaf-314	458	11	,	,	PUNCT
gujaf-314	458	12	e.	e.	PROPN
gujaf-314	458	13	(	(	PUNCT
gujaf-314	458	14	2009	2009	NUM
gujaf-314	458	15	)	)	PUNCT
gujaf-314	458	16	.	.	PUNCT
gujaf-314	459	1	the	the	DET
gujaf-314	459	2	effectiveness	effectiveness	NOUN
gujaf-314	459	3	of	of	ADP
gujaf-314	459	4	corporate	corporate	ADJ
gujaf-314	459	5	governance	governance	NOUN
gujaf-314	459	6	systems	system	NOUN
gujaf-314	459	7	in	in	ADP
gujaf-314	459	8	financial	financial	ADJ
gujaf-314	459	9	institutions	institution	NOUN
gujaf-314	459	10	in	in	ADP
gujaf-314	459	11	zimbabwe	zimbabwe	PROPN
gujaf-314	459	12	.	.	PUNCT
gujaf-314	460	1	annals	annal	NOUN
gujaf-314	460	2	of	of	ADP
gujaf-314	460	3	the	the	DET
gujaf-314	460	4	university	university	NOUN
gujaf-314	460	5	of	of	ADP
gujaf-314	460	6	petrosani	petrosani	PROPN
gujaf-314	460	7	,	,	PUNCT
gujaf-314	460	8	economics	economic	NOUN
gujaf-314	460	9	,	,	PUNCT
gujaf-314	460	10	9(2	9(2	NUM
gujaf-314	460	11	)	)	PUNCT
gujaf-314	460	12	,	,	PUNCT
gujaf-314	460	13	259	259	NUM
gujaf-314	460	14	-	-	SYM
gujaf-314	460	15	268	268	NUM
gujaf-314	460	16	.	.	PUNCT
gujaf-314	461	1	okaluzor	okaluzor	PROPN
gujaf-314	461	2	,	,	PUNCT
gujaf-314	461	3	a.	a.	NOUN
gujaf-314	461	4	&	&	CCONJ
gujaf-314	461	5	chukwu	chukwu	PROPN
gujaf-314	461	6	,	,	PUNCT
gujaf-314	461	7	n.	n.	PROPN
gujaf-314	461	8	(	(	PUNCT
gujaf-314	461	9	2022	2022	NUM
gujaf-314	461	10	)	)	PUNCT
gujaf-314	461	11	.	.	PUNCT
gujaf-314	462	1	earnings	earning	NOUN
gujaf-314	462	2	as	as	ADP
gujaf-314	462	3	a	a	DET
gujaf-314	462	4	determinant	determinant	NOUN
gujaf-314	462	5	of	of	ADP
gujaf-314	462	6	financial	financial	ADJ
gujaf-314	462	7	stability	stability	NOUN
gujaf-314	462	8	in	in	ADP
gujaf-314	462	9	nigerian	nigerian	ADJ
gujaf-314	462	10	firms	firm	NOUN
gujaf-314	462	11	.	.	PUNCT
gujaf-314	463	1	african	african	ADJ
gujaf-314	463	2	journal	journal	PROPN
gujaf-314	463	3	of	of	ADP
gujaf-314	463	4	economic	economic	ADJ
gujaf-314	463	5	studies	study	NOUN
gujaf-314	463	6	,	,	PUNCT
gujaf-314	463	7	15(4	15(4	NUM
gujaf-314	463	8	)	)	PUNCT
gujaf-314	463	9	,	,	PUNCT
gujaf-314	463	10	322	322	NUM
gujaf-314	463	11	-	-	SYM
gujaf-314	463	12	338	338	NUM
gujaf-314	463	13	.	.	PUNCT
gujaf-314	464	1	olawoyin	olawoyin	PROPN
gujaf-314	464	2	,	,	PUNCT
gujaf-314	464	3	o.	o.	PROPN
gujaf-314	464	4	(	(	PUNCT
gujaf-314	464	5	2019	2019	NUM
gujaf-314	464	6	,	,	PUNCT
gujaf-314	464	7	january	january	PROPN
gujaf-314	464	8	2	2	NUM
gujaf-314	464	9	)	)	PUNCT
gujaf-314	464	10	.	.	PUNCT
gujaf-314	465	1	seven	seven	NUM
gujaf-314	465	2	banks	bank	NOUN
gujaf-314	465	3	secretly	secretly	ADV
gujaf-314	465	4	merge	merge	VERB
gujaf-314	465	5	due	due	ADP
gujaf-314	465	6	to	to	ADP
gujaf-314	465	7	capital	capital	NOUN
gujaf-314	465	8	issues	issue	NOUN
gujaf-314	465	9	,	,	PUNCT
gujaf-314	465	10	says	say	VERB
gujaf-314	465	11	expert	expert	NOUN
gujaf-314	465	12	.	.	PUNCT
gujaf-314	466	1	premium	premium	PROPN
gujaf-314	466	2	times	times	PROPN
gujaf-314	466	3	.	.	PUNCT
gujaf-314	467	1	retrieved	retrieve	VERB
gujaf-314	467	2	from	from	ADP
gujaf-314	467	3	https://www.premiumtimesng.com	https://www.premiumtimesng.com	X
gujaf-314	467	4	oyebamiji	oyebamiji	PROPN
gujaf-314	467	5	,	,	PUNCT
gujaf-314	467	6	a.	a.	NOUN
gujaf-314	467	7	(	(	PUNCT
gujaf-314	467	8	2020	2020	NUM
gujaf-314	467	9	)	)	PUNCT
gujaf-314	467	10	.	.	PUNCT
gujaf-314	468	1	high	high	ADJ
gujaf-314	468	2	standards	standard	NOUN
gujaf-314	468	3	in	in	ADP
gujaf-314	468	4	earnings	earning	NOUN
gujaf-314	468	5	quality	quality	NOUN
gujaf-314	468	6	:	:	PUNCT
gujaf-314	468	7	its	its	PRON
gujaf-314	468	8	importance	importance	NOUN
gujaf-314	468	9	in	in	ADP
gujaf-314	468	10	financial	financial	ADJ
gujaf-314	468	11	decisionmaking	decisionmaking	NOUN
gujaf-314	468	12	.	.	PUNCT
gujaf-314	469	1	journal	journal	PROPN
gujaf-314	469	2	of	of	ADP
gujaf-314	469	3	finance	finance	NOUN
gujaf-314	469	4	and	and	CCONJ
gujaf-314	469	5	accounting	accounting	NOUN
gujaf-314	469	6	,	,	PUNCT
gujaf-314	469	7	11(7	11(7	NUM
gujaf-314	469	8	)	)	PUNCT
gujaf-314	469	9	,	,	PUNCT
gujaf-314	469	10	523	523	NUM
gujaf-314	469	11	-	-	SYM
gujaf-314	469	12	540	540	NUM
gujaf-314	469	13	.	.	PUNCT
gujaf-314	470	1	pamungkas	pamungkas	PROPN
gujaf-314	470	2	,	,	PUNCT
gujaf-314	470	3	i.	i.	PROPN
gujaf-314	470	4	,	,	PUNCT
gujaf-314	470	5	taufik	taufik	PROPN
gujaf-314	470	6	,	,	PUNCT
gujaf-314	470	7	t.	t.	PROPN
gujaf-314	470	8	,	,	PUNCT
gujaf-314	470	9	&	&	CCONJ
gujaf-314	470	10	wijaya	wijaya	PROPN
gujaf-314	470	11	,	,	PUNCT
gujaf-314	470	12	y.	y.	PROPN
gujaf-314	470	13	(	(	PUNCT
gujaf-314	470	14	2020	2020	NUM
gujaf-314	470	15	)	)	PUNCT
gujaf-314	470	16	.	.	PUNCT
gujaf-314	471	1	interpretive	interpretive	ADJ
gujaf-314	471	2	phenomenological	phenomenological	ADJ
gujaf-314	471	3	analysis	analysis	NOUN
gujaf-314	471	4	(	(	PUNCT
gujaf-314	471	5	ipa	ipa	PROPN
gujaf-314	471	6	)	)	PUNCT
gujaf-314	471	7	in	in	ADP
gujaf-314	471	8	understanding	understand	VERB
gujaf-314	471	9	self	self	NOUN
gujaf-314	471	10	-	-	PUNCT
gujaf-314	471	11	concept	concept	NOUN
gujaf-314	471	12	in	in	ADP
gujaf-314	471	13	diabetes	diabetes	NOUN
gujaf-314	471	14	mellitus	mellitus	NOUN
gujaf-314	471	15	patients	patient	NOUN
gujaf-314	471	16	.	.	PUNCT
gujaf-314	472	1	diabetes	diabetes	NOUN
gujaf-314	472	2	therapy	therapy	NOUN
gujaf-314	472	3	,	,	PUNCT
gujaf-314	472	4	11(2	11(2	NUM
gujaf-314	472	5	)	)	PUNCT
gujaf-314	472	6	,	,	PUNCT
gujaf-314	472	7	367383	367383	NUM
gujaf-314	472	8	.	.	PUNCT
gujaf-314	473	1	pratomo	pratomo	PROPN
gujaf-314	473	2	,	,	PUNCT
gujaf-314	473	3	h.	h.	PROPN
gujaf-314	473	4	,	,	PUNCT
gujaf-314	473	5	ararat	ararat	PROPN
gujaf-314	473	6	,	,	PUNCT
gujaf-314	473	7	m.	m.	NOUN
gujaf-314	473	8	,	,	PUNCT
gujaf-314	473	9	&	&	CCONJ
gujaf-314	473	10	yurtoglu	yurtoglu	PROPN
gujaf-314	473	11	,	,	PUNCT
gujaf-314	473	12	b.	b.	PROPN
gujaf-314	473	13	b.	b.	PROPN
gujaf-314	473	14	(	(	PUNCT
gujaf-314	473	15	2022	2022	NUM
gujaf-314	473	16	)	)	PUNCT
gujaf-314	473	17	.	.	PUNCT
gujaf-314	474	1	profit	profit	NOUN
gujaf-314	474	2	consistency	consistency	NOUN
gujaf-314	474	3	and	and	CCONJ
gujaf-314	474	4	stability	stability	NOUN
gujaf-314	474	5	in	in	ADP
gujaf-314	474	6	earnings	earning	NOUN
gujaf-314	474	7	quality	quality	NOUN
gujaf-314	474	8	.	.	PUNCT
gujaf-314	475	1	journal	journal	NOUN
gujaf-314	475	2	of	of	ADP
gujaf-314	475	3	accounting	accounting	NOUN
gujaf-314	475	4	research	research	NOUN
gujaf-314	475	5	,	,	PUNCT
gujaf-314	475	6	47(2	47(2	PROPN
gujaf-314	475	7	)	)	PUNCT
gujaf-314	475	8	,	,	PUNCT
gujaf-314	475	9	345	345	NUM
gujaf-314	475	10	-	-	SYM
gujaf-314	475	11	368	368	NUM
gujaf-314	475	12	.	.	PUNCT
gujaf-314	476	1	qi	qi	PROPN
gujaf-314	476	2	,	,	PUNCT
gujaf-314	476	3	b.	b.	PROPN
gujaf-314	476	4	,	,	PUNCT
gujaf-314	476	5	lin	lin	PROPN
gujaf-314	476	6	,	,	PUNCT
gujaf-314	476	7	g.	g.	PROPN
gujaf-314	476	8	,	,	PUNCT
gujaf-314	476	9	tian	tian	PROPN
gujaf-314	476	10	,	,	PUNCT
gujaf-314	476	11	j.	j.	PROPN
gujaf-314	476	12	w.	w.	PROPN
gujaf-314	476	13	,	,	PUNCT
gujaf-314	476	14	&	&	CCONJ
gujaf-314	476	15	lewis	lewis	PROPN
gujaf-314	476	16	,	,	PUNCT
gujaf-314	476	17	h.	h.	PROPN
gujaf-314	476	18	c.	c.	PROPN
gujaf-314	476	19	x.	x.	PROPN
gujaf-314	476	20	(	(	PUNCT
gujaf-314	476	21	2018	2018	NUM
gujaf-314	476	22	)	)	PUNCT
gujaf-314	476	23	.	.	PUNCT
gujaf-314	477	1	the	the	DET
gujaf-314	477	2	impact	impact	NOUN
gujaf-314	477	3	of	of	ADP
gujaf-314	477	4	top	top	ADJ
gujaf-314	477	5	management	management	NOUN
gujaf-314	477	6	team	team	NOUN
gujaf-314	477	7	characteristics	characteristic	NOUN
gujaf-314	477	8	on	on	ADP
gujaf-314	477	9	the	the	DET
gujaf-314	477	10	choice	choice	NOUN
gujaf-314	477	11	of	of	ADP
gujaf-314	477	12	earnings	earning	NOUN
gujaf-314	477	13	management	management	NOUN
gujaf-314	477	14	strategies	strategy	NOUN
gujaf-314	477	15	:	:	PUNCT
gujaf-314	477	16	evidence	evidence	NOUN
gujaf-314	477	17	from	from	ADP
gujaf-314	477	18	china	china	PROPN
gujaf-314	477	19	.	.	PUNCT
gujaf-314	478	1	american	american	PROPN
gujaf-314	478	2	accounting	accounting	PROPN
gujaf-314	478	3	association	association	PROPN
gujaf-314	478	4	,	,	PUNCT
gujaf-314	478	5	34(1	34(1	NUM
gujaf-314	478	6	)	)	PUNCT
gujaf-314	478	7	,	,	PUNCT
gujaf-314	478	8	22	22	NUM
gujaf-314	478	9	.	.	PUNCT
gujaf-314	479	1	roychowdhury	roychowdhury	PROPN
gujaf-314	479	2	,	,	PUNCT
gujaf-314	479	3	s.	s.	PROPN
gujaf-314	479	4	(	(	PUNCT
gujaf-314	479	5	2006	2006	NUM
gujaf-314	479	6	)	)	PUNCT
gujaf-314	479	7	.	.	PUNCT
gujaf-314	480	1	earnings	earning	NOUN
gujaf-314	480	2	management	management	NOUN
gujaf-314	480	3	through	through	ADP
gujaf-314	480	4	real	real	ADJ
gujaf-314	480	5	activities	activity	NOUN
gujaf-314	480	6	manipulation	manipulation	NOUN
gujaf-314	480	7	.	.	PUNCT
gujaf-314	481	1	journal	journal	NOUN
gujaf-314	481	2	of	of	ADP
gujaf-314	481	3	accounting	accounting	NOUN
gujaf-314	481	4	and	and	CCONJ
gujaf-314	481	5	economics	economic	NOUN
gujaf-314	481	6	,	,	PUNCT
gujaf-314	481	7	42(3	42(3	NUM
gujaf-314	481	8	)	)	PUNCT
gujaf-314	481	9	,	,	PUNCT
gujaf-314	481	10	335	335	NUM
gujaf-314	481	11	-	-	SYM
gujaf-314	481	12	370	370	NUM
gujaf-314	481	13	.	.	PUNCT
gujaf-314	482	1	schipper	schipper	PROPN
gujaf-314	482	2	,	,	PUNCT
gujaf-314	482	3	k.	k.	PROPN
gujaf-314	482	4	,	,	PUNCT
gujaf-314	482	5	&	&	CCONJ
gujaf-314	482	6	vincent	vincent	PROPN
gujaf-314	482	7	,	,	PUNCT
gujaf-314	482	8	l.	l.	PROPN
gujaf-314	482	9	(	(	PUNCT
gujaf-314	482	10	2003	2003	NUM
gujaf-314	482	11	)	)	PUNCT
gujaf-314	482	12	.	.	PUNCT
gujaf-314	483	1	earnings	earning	NOUN
gujaf-314	483	2	quality	quality	NOUN
gujaf-314	483	3	.	.	PUNCT
gujaf-314	484	1	accounting	accounting	NOUN
gujaf-314	484	2	horizons	horizon	NOUN
gujaf-314	484	3	,	,	PUNCT
gujaf-314	484	4	17	17	NUM
gujaf-314	484	5	,	,	PUNCT
gujaf-314	484	6	97	97	NUM
gujaf-314	484	7	-	-	SYM
gujaf-314	484	8	110	110	NUM
gujaf-314	484	9	.	.	PUNCT
gujaf-314	485	1	shen	shen	PROPN
gujaf-314	485	2	,	,	PUNCT
gujaf-314	485	3	h.	h.	PROPN
gujaf-314	485	4	,	,	PUNCT
gujaf-314	485	5	&	&	CCONJ
gujaf-314	485	6	huang	huang	PROPN
gujaf-314	485	7	,	,	PUNCT
gujaf-314	485	8	c.	c.	PROPN
gujaf-314	485	9	(	(	PUNCT
gujaf-314	485	10	2021	2021	NUM
gujaf-314	485	11	)	)	PUNCT
gujaf-314	485	12	.	.	PUNCT
gujaf-314	486	1	gender	gender	NOUN
gujaf-314	486	2	diversity	diversity	NOUN
gujaf-314	486	3	on	on	ADP
gujaf-314	486	4	boards	board	NOUN
gujaf-314	486	5	and	and	CCONJ
gujaf-314	486	6	corporate	corporate	ADJ
gujaf-314	486	7	earnings	earning	NOUN
gujaf-314	486	8	management	management	NOUN
gujaf-314	486	9	:	:	PUNCT
gujaf-314	486	10	evidence	evidence	NOUN
gujaf-314	486	11	from	from	ADP
gujaf-314	486	12	asian	asian	ADJ
gujaf-314	486	13	countries	country	NOUN
gujaf-314	486	14	.	.	PUNCT
gujaf-314	487	1	journal	journal	NOUN
gujaf-314	487	2	of	of	ADP
gujaf-314	487	3	financial	financial	ADJ
gujaf-314	487	4	reporting	reporting	NOUN
gujaf-314	487	5	and	and	CCONJ
gujaf-314	487	6	accounting	accounting	NOUN
gujaf-314	487	7	,	,	PUNCT
gujaf-314	487	8	19(4	19(4	PROPN
gujaf-314	487	9	)	)	PUNCT
gujaf-314	487	10	,	,	PUNCT
gujaf-314	487	11	602	602	NUM
gujaf-314	487	12	-	-	SYM
gujaf-314	487	13	622	622	NUM
gujaf-314	487	14	.	.	PUNCT
gujaf-314	488	1	the	the	DET
gujaf-314	488	2	punch	punch	NOUN
gujaf-314	488	3	.	.	PUNCT
gujaf-314	489	1	(	(	PUNCT
gujaf-314	489	2	2022	2022	NUM
gujaf-314	489	3	,	,	PUNCT
gujaf-314	489	4	february	february	PROPN
gujaf-314	489	5	15	15	NUM
gujaf-314	489	6	)	)	PUNCT
gujaf-314	489	7	.	.	PUNCT
gujaf-314	490	1	cbn	cbn	PROPN
gujaf-314	490	2	reports	report	VERB
gujaf-314	490	3	over	over	ADP
gujaf-314	490	4	30	30	NUM
gujaf-314	490	5	fraud	fraud	NOUN
gujaf-314	490	6	cases	case	NOUN
gujaf-314	490	7	in	in	ADP
gujaf-314	490	8	nigerian	nigerian	ADJ
gujaf-314	490	9	banks	bank	NOUN
gujaf-314	490	10	.	.	PUNCT
gujaf-314	491	1	the	the	DET
gujaf-314	491	2	punch	punch	NOUN
gujaf-314	491	3	newspaper	newspaper	NOUN
gujaf-314	491	4	.	.	PUNCT
gujaf-314	491	5	retrieved	retrieve	VERB
gujaf-314	491	6	from	from	ADP
gujaf-314	491	7	https://punchng.com	https://punchng.com	X
gujaf-314	491	8	usim	usim	NOUN
gujaf-314	491	9	,	,	PUNCT
gujaf-314	491	10	u.	u.	PROPN
gujaf-314	491	11	(	(	PUNCT
gujaf-314	491	12	2019	2019	NUM
gujaf-314	491	13	,	,	PUNCT
gujaf-314	491	14	march	march	PROPN
gujaf-314	491	15	10	10	NUM
gujaf-314	491	16	)	)	PUNCT
gujaf-314	491	17	.	.	PUNCT
gujaf-314	492	1	merger	merger	NOUN
gujaf-314	492	2	of	of	ADP
gujaf-314	492	3	diamond	diamond	PROPN
gujaf-314	492	4	bank	bank	PROPN
gujaf-314	492	5	and	and	CCONJ
gujaf-314	492	6	access	access	PROPN
gujaf-314	492	7	bank	bank	PROPN
gujaf-314	492	8	:	:	PUNCT
gujaf-314	492	9	matters	matter	NOUN
gujaf-314	492	10	arising	arise	VERB
gujaf-314	492	11	.	.	PUNCT
gujaf-314	493	1	the	the	DET
gujaf-314	493	2	sun	sun	PROPN
gujaf-314	493	3	nigeria	nigeria	PROPN
gujaf-314	493	4	.	.	PUNCT
gujaf-314	493	5	retrieved	retrieve	VERB
gujaf-314	493	6	from	from	ADP
gujaf-314	493	7	https://www.sunnewsonline.com	https://www.sunnewsonline.com	X
gujaf-314	493	8	yurt	yurt	PROPN
gujaf-314	493	9	,	,	PUNCT
gujaf-314	493	10	m.	m.	NOUN
gujaf-314	493	11	,	,	PUNCT
gujaf-314	493	12	&	&	CCONJ
gujaf-314	493	13	ergun	ergun	NOUN
gujaf-314	493	14	,	,	PUNCT
gujaf-314	493	15	u.	u.	NOUN
gujaf-314	493	16	(	(	PUNCT
gujaf-314	493	17	2015	2015	NUM
gujaf-314	493	18	)	)	PUNCT
gujaf-314	493	19	.	.	PUNCT
gujaf-314	494	1	the	the	DET
gujaf-314	494	2	relationship	relationship	NOUN
gujaf-314	494	3	between	between	ADP
gujaf-314	494	4	earnings	earning	NOUN
gujaf-314	494	5	quality	quality	NOUN
gujaf-314	494	6	and	and	CCONJ
gujaf-314	494	7	stock	stock	NOUN
gujaf-314	494	8	returns	return	NOUN
gujaf-314	494	9	under	under	ADP
gujaf-314	494	10	the	the	DET
gujaf-314	494	11	capital	capital	NOUN
gujaf-314	494	12	asset	asset	NOUN
gujaf-314	494	13	pricing	pricing	NOUN
gujaf-314	494	14	model	model	NOUN
gujaf-314	494	15	:	:	PUNCT
gujaf-314	494	16	evidence	evidence	NOUN
gujaf-314	494	17	from	from	ADP
gujaf-314	494	18	the	the	DET
gujaf-314	494	19	istanbul	istanbul	PROPN
gujaf-314	494	20	stock	stock	PROPN
gujaf-314	494	21	exchange	exchange	PROPN
gujaf-314	494	22	.	.	PUNCT
gujaf-314	495	1	international	international	ADJ
gujaf-314	495	2	journal	journal	PROPN
gujaf-314	495	3	of	of	ADP
gujaf-314	495	4	economics	economic	NOUN
gujaf-314	495	5	and	and	CCONJ
gujaf-314	495	6	finance	finance	NOUN
gujaf-314	495	7	,	,	PUNCT
gujaf-314	495	8	7(8	7(8	NUM
gujaf-314	495	9	)	)	PUNCT
gujaf-314	495	10	,	,	PUNCT
gujaf-314	495	11	229	229	NUM
gujaf-314	495	12	-	-	SYM
gujaf-314	495	13	235	235	NUM
gujaf-314	495	14	.	.	PUNCT